Sec. 6. Adjustment of certain death gratuities under title 10 of the United States Code
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Section 1478 of title 10, United States Code, is amended— in subsection (a), by inserting after $100,000 the following: , as adjusted each March 1 by the amount determined by the Secretary of Labor to represent the percentage change in the Consumer Price Index for All Urban Consumers (all items; United States city average) published for December of the preceding year over that Index published for the December of the year prior to the preceding year, adjusted to the nearest ; and 1/10 of 1 percent by adding at the end the following:
A payment under this section shall not be includible in the gross income of the recipient for purposes of the Internal Revenue Code of 1986. . The amendments made by subsection
(a)shall apply with respect to any death occurring on or after the date of enactment of this Act.