To amend the Internal Revenue Code of 1986 to exempt survivor benefit annuity plan payments from the individual alternative minimum tax.
Children of Fallen Warriors AMT Relief Act - Amends the Internal Revenue Code to treat annuity payments to a surviving child of an eligible participant under the military's Survivor Benefit Plan as the earned income of such child, for purposes of exempting such payments from the alternative minimum tax (AMT).
Read twice and referred to the Committee on Finance.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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