A bill to amend the Internal Revenue Code of 1986 to provide that the Federal income tax shall not apply to United States citizens who are killed in terroristic actions directed at the United States or to parents of children who are killed in those terroristic actions.

Amends Internal Revenue Code provisions declaring that income tax provisions of the Code shall not apply to certain persons to extend those provisions to: (1) U.S. citizens and parents of children under 19 years old if the citizen or child dies as a result of terroristic action; and (2) any U.S. military or civilian employee who dies as a result of military or terroristic action (currently, as a result of military or terroristic action outside the United States).