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Fallen Patriots Tax Relief Act

CONGRESSMAN ADAM B. SCHIFF
OF CALIFORNIA
IN THE HOUSE OF REPRESENTATIVES
Wednesday, October 29, 2003

Mr. SCHIFF. Mr. Speaker, I rise today to call attention to a bill scheduled to be heard today regarding the military death benefit paid to survivors of military personnel killed in the line of duty. Under current law, the military death benefit provides a surviving spouse $6,000, of which $3,000 is subject to federal tax.


At the tragic time of a death of a service member, it is an unimaginable loss to the family and represents the greatest sacrifice to our nation. To avoid adding insult to injury, we must make the Military Death Benefit fully tax-exempt. Families of our patriots should not be penalized on a benefit meant to express the nation's gratitude. The death benefit has historically been exempt from this taxation, yet an oversight in the tax code--after the benefit was raised to $6,000 in 1991--left half of the payment subject to taxation.


The death benefit was designed to assist surviving family with financial needs following the death of the service member. Unfortunately, the current benefit is not sufficient. We should increase this benefit to $12,000 to cover additional expenses. This bill would make this benefit retroactive for military personnel who have died in battle since September 11, 2001.


As of this morning, 232 American servicemen and women have died in battle in Iraq after the end to major combat operations in Iraq was announced. This represents 232 cases where a grieving family has had to sustain itself financially with limited funds while suffering the loss of a loved one who will not return home. Let us not let partisan politics get in the way of doing what is right for our fallen soldiers.


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