108th CONGRESS
1st Session
S. 298
To provide tax relief and assistance for the families of the heroes
of the Space Shuttle Columbia, and for other purposes.
IN THE SENATE OF THE UNITED STATES
February 4, 2003
Mr. Baucus (for himself, Ms. Cantwell, Mrs. Murray, Mrs. Clinton, Mr. Harkin,
Mr. Kohl, Mr. Warner, Mr. Allen, Mr. Feingold, Mr. Schumer, and Mr. Grassley)
introduced the following bill; which was read twice and referred to the Committee
on Finance
A BILL
To provide tax relief and assistance for the families of the heroes
of the Space Shuttle Columbia, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the `Assistance for Families of Space Shuttle Columbia
Heroes Act'.
SEC. 2. TAX RELIEF AND ASSISTANCE FOR FAMILIES OF SPACE SHUTTLE COLUMBIA
HEROES.
(1) IN GENERAL- Subsection (d) of section 692 of the Internal Revenue Code
of 1986 (relating to income taxes of members of Armed Forces and victims
of certain terrorist attacks on death) is amended by adding at the end the
following new paragraph:
`(5) RELIEF WITH RESPECT TO ASTRONAUTS- The provisions of this subsection
shall apply to any astronaut whose death occurs in the line of duty, except
that paragraph (3)(B) shall be applied by using the date of the death of
the astronaut rather than September 11, 2001.'.
(2) CONFORMING AMENDMENTS-
(A) Section 5(b)(1) of such Code is amended by inserting `, astronauts,'
after `Forces'.
(B) Section 6013(f)(2)(B) of such Code is amended by inserting `, astronauts,'
after `Forces'.
(A) The heading of section 692 of such Code is amended by inserting `,
astronauts,' after `forces'.
(B) The item relating to section 692 in the table of sections for part
II of subchapter J of chapter 1 of such Code is amended by inserting `,
astronauts,' after `Forces'.
(4) EFFECTIVE DATE- The amendments made by this subsection shall apply to
taxable years beginning after December 31, 2002.
(b) DEATH BENEFIT RELIEF-
(1) IN GENERAL- Subsection (i) of section 101 of the Internal Revenue Code
of 1986 (relating to certain death benefits) is amended by adding at the
end the following new paragraph:
`(4) RELIEF WITH RESPECT TO ASTRONAUTS- The provisions of this subsection
shall apply to any astronaut whose death occurs in the line of duty.'.
(2) CLERICAL AMENDMENT- The heading for subsection (i) of section 101 of
such Code is amended by inserting `OR ASTRONAUTS' after `VICTIMS'.
(3) EFFECTIVE DATE- The amendments made by this subsection shall apply to
amounts paid after December 31, 2002, with respect to deaths occurring after
such date.
(1) IN GENERAL- Section 2201(b) of the Internal Revenue Code of 1986 (defining
qualified decedent) is amended by striking `and' at the end of paragraph
(1)(B), by striking the period at the end of paragraph (2) and inserting
`, and', and by adding at the end the following new paragraph:
`(3) any astronaut whose death occurs in the line of duty.'.
(A) The heading of section 2201 of such Code is amended by inserting `,
deaths of astronauts,' after `forces'.
(B) The item relating to section 2201 in the table of sections for subchapter
C of chapter 11 of such Code is amended by inserting `, deaths of astronauts,'
after `Forces'.
(3) EFFECTIVE DATE- The amendments made by this subsection shall apply to
estates of decedents dying after December 31, 2002.
(d) PAYMENTS BY CHARITABLE ORGANIZATIONS-
(1) IN GENERAL- For purposes of the Internal Revenue Code of 1986--
(A) payments made by an organization described in section 501(c)(3) of
such Code by reason of the death of an astronaut occurring in the line
of duty after December 31, 2002, shall be treated as related to the purpose
or function constituting the basis for such organization's exemption under
section 501 of such Code if such payments are made in good faith using
a reasonable and objective formula which is consistently applied; and
(B) in the case of a private foundation (as defined in section 509 of
such Code), any payment described in paragraph (1) shall not be treated
as made to a disqualified person for purposes of section 4941 of such
Code.
(2) EFFECTIVE DATE- This subsection shall apply to payments made after December
31, 2002.
END
