Sec. 201. Tax provisions relating to elementary or secondary school staff members killed in an act of violence while performing school duties
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Part II of subchapter J of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: In the case of any individual who is a victim (as defined by section 101(7) of the Teacher Victims’ Family Assistance Act of 2019 ), any tax imposed by this subtitle on any amount received by such individual by reason of school employment shall not apply with respect to the taxable year in which falls the date of death of the individual. . Section 6051(a) of such Code is amended by striking and at the end of paragraph (16), by striking the period at the end of paragraph
(17)and inserting , and , and by inserting after paragraph
(17)the following new paragraph: the aggregate amount not subject to tax under subtitle A by reason of section 693 (relating to income taxes of elementary or secondary school staff members killed in an act of violence while performing school duties). . The table of sections for part II of subchapter J of chapter 1 of such Code is amended by inserting at the end the following new item: Sec. 693. Income taxes of elementary or secondary school staff members killed in an act of violence while performing school duties. . Part III of subchapter B of chapter 1 of such Code (relating to items specifically excluded from gross income) is amended by inserting after section 139G the following new section: In the case of an individual, gross income does not include any amount received under title I of the Teacher Victims’ Family Assistance Act of 2019 . . The table of sections for such part is amended by inserting after the item relating to section 139G the following new item: Sec. 139H. Teacher victim family assistance. . The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.