,,ii  #aad? ,,congress  #b;d ,session   
,s4 #cdgc  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,novemb] #ag1 #bjaf    
,ms4 ,mikulski 7= h]self1 ,mr4 ,c>d91 & 
,mr4 ,w>n]7 introduc$ ! foll[+ bill2 :i*
 0 read twice & ref]r$ to ! ,committee  
on ,f9ance  ,a ,,bill  ,to increase     
outdat$ dea? gratuities & fun]al        
all[ances = ,f$]al civilian employees   
kill$ 9 ! l9e ( duty1 to exp& ! scope ( 
eligible b5efici>ies1 to codify tax     
treatm5t1 to *ange (fset requirem5ts1 to
 h>monize dea? gratuities across ,f$]al 
ag5cies1 & = o!r purposes4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,dea?   
,gratuity ,equity ,act ( #bjaf4  #b4    
,increas+ ! dea? gratuity = a ,f$]al    
civilian employee kill$ 9 ! l9e ( duty  
7a7 ,am5dm5t to title #e ,sub*apt] ,,vii
 ( *apt] #ee ( title #e1 ,unit$ ,/ates  
,code1 is am5d$ by add+ at ! end !      
foll[+3  #eega4 ,c]ta9 employee dea?    
gratuities payable by reason ( dea? ( a 
,f$]al civilian employee result+ f an   
injury su/a9$ 9 ! l9e ( duty  7a7       

,def9itions ,9 ?is section-- 7#a7 ! t]m 
*ild--  7,a7 includes-- 7i7 a natural   
*ild2 &  7ii7 an adopt$ *ild2 &  7,b7   
does n include a /ep*ild :o has n be5   
adopt$ by ! applicable civilian         
employee2 &  7#b7 ! t]m civilian        
employee means an individual :o !       
,secret>y ( ,labor has det]m9$ is an    
employee1 z def9$ 9 section #haja7a74   
7b7 ,dea? gratuity au?oriz$  7#a7 ,9    
g5]al ,not)/&+ section #haaf1 & 9       
addition to any paym5t made "u sub*apt] 
,i ( *apt] #ha1 ! head ( an ag5cy %all  
pay f appropriations made available =   
sal>ies & exp5ses ( t ag5cy a dea?      
gratuity = ! dea? ( a civilian employee 
( t ag5cy occurr+ on or aft] ! date (   
enactm5t ( ?is section if ! dea? ( !    
civilian employee--  7,a7 result$ f an  
injury su/a9$ 9 ! l9e ( duty2 &  7,b7   
did n result f--  7i7 natural causes2 or
  7ii7 s]i\s & willful misconduct by !  
civilian employee4  7#b7 ,paym5t ,a dea?
 gratuity paid "u p>agraph 7#a7 %all    
be-- 7,a7 9 ! am\nt describ$ 9          

subsection 7c72 &  7,b7 paid to a p]son 
describ$ 9 subsection 7d74  7c7 ,am\nts 
available  7#a7 ,9 g5]al ,except z      
provid$ 9 p>agraph 7#b71 ! am\nt ( a    
dea? gratuity paid "u ?is section %all  
be--  7,a7 #ajj1jjj p] civilian         
employee2 &  7,b7 adju/$ annually on    
,m>* #a ( ea* ye> by ! am\nt det]m9$ by 
! ,secret>y ( ,labor to repres5t !      
p]c5tage diff]5ce betwe5 ! ,consum]     
,price ,index 7all items2 ,unit$ ,/ates 
city av]age7 publi%$ = ,decemb] ( !     
prec$+ ye> & t price index publi%$ = !  
,decemb] ( ! ye> be=e ! prec$+ ye>1     
adju/$ to ! ne>e/ #a_/aj ( #a p]c5t4    
7#b7 ,local comp5sation plan ,! am\nt ( 
a dea? gratuity paid 9 relation to !    
dea? ( a civilian employee comp5sat$ "u 
a local comp5sation plan e/abli%$ "u    
section #djh ( ! ,=eign ,s]vice ,act (  
#aihj 7#bb ,u4,s4,c4 #cifh7 %all be     
det]m9$ by regulations promulgat$ by !  
,secret>y ( ,/ate4  7d7 ,execution (    
paym5t  7#a7 ,e/abli%m5t ( claim ,^u !  
e/abli%m5t ( a valid claim = a dea?     

gratuity "u ?is section1 paym5t %all be 
made--  7,a7 to a p]son :o-- 7i7        
survives a civilian employee on ! date (
 ! dea? ( ! civilian employee2 &  7ii7  
is alive on ! date t title to ! paym5t  
arises2 &  7,b7 9 ! ord] ( prec$5ce     
e/abli%$ "u p>agraph 7#b74  7#b7 ,ord] (
 paym5t ,! ord] ( prec$5ce e/abli%$ "u  
?is p>agraph is z foll[s3 7,a7 7i7 ,to a
 b5efici>y designat$ by ! civilian      
employee 9 a sign$ & witness$ writ+ t-- 
7,i7 is receiv$ by ! ag5cy employ+ !    
civilian employee be=e ! date ( ! dea? (
 ! civilian employee2 &  7,,ii7         
specifies t ! b5efici>y %all receive an 
am\nt payable "u ?is section4  7ii7 ,a w
 or o!r docum5t t is n execut$ & fil$ z 
describ$ 9 clause 7i7 %all n con/itute a
 writ+ "u clause 7i7 & su* a w or o!r   
docum5t %all h no =ce or effect4  7,b7  
,if !re is no b5efici>y designat$ "u    
subp>agraph 7,a71 to ! surviv+ sp\se ( !
 civilian employee4  7,c7 ,if           
subp>agraphs 7,a7 & 7,b7 d n apply1 to--
 7i7 ! *ild or *ildr5 ( ! civilian      

employee2 &  7ii7 any desc5dants ( a    
deceas$ *ild or *ildr5 ( ! civilian     
employee by repres5tation4  7,d7 ,if    
subp>agraphs 7,a71 7,b71 & 7,c7 d n     
apply1 to ! surviv+ p>5t or p>5ts ( !   
civilian employee4  7,e7 ,if            
subp>agraphs 7,a7 ?r\gh 7,d7 d n apply1 
to ! duly appo9t$ executor or           
adm9i/rator ( ! e/ate ( ! civilian      
employee4  7,f7 ,if subp>agraphs 7,a7   
?r\gh 7,e7 d n apply1 to ! p]son entitl$
 to ! paym5t "u ! laws ( ! domicile ( ! 
civilian employee on ! date ( ! dea? ( !
 civilian employee4  7e7 ,paym5t n gross
 income ,a paym5t "u ?is section %all n 
be consid]$ gross income ( a p]son      
describ$ 9 subsection 7d77#b7 "u section
 #fa ( ! ,int]nal ,rev5ue ,code ( #aihf4
  4  7b7 ,am5dm5ts to title #di ,section
 #djabb7;g77#b7 ( title #di1 ,unit$     
,/ates ,code1 is am5d$-- 7#a7 by        
r$esignat+ subp>agraphs 7,c7 ?r\gh 7,j7 
z subp>agraphs 7,d7 ?r\gh 7,k71         
respectively2 &  7#b7 by ins]t+ aft]    
subp>agraph 7,b7 ! foll[+3  7,c7 section

 #eega1 relat+ to a dea? gratuity       
result+ f an injury su/a9$ 9 ! l9e (    
duty2  4  7c7 ,te*nical & con=m+        
am5dm5ts ,*apt] #ee ( title #e1 ,unit$  
,/ates ,code1 is am5d$--  7#a7 9 ! head+
 = sub*apt] ,,vii1 by /rik+ employees & 
ins]t+ p]sons & paym5ts = disability or 
dea?2 &  7#b7 9 ! table ( sections--    
7,a7 by /rik+ ! item relat+ to sub*apt] 
,,vii & ins]t+ ! foll[+3  ,,sub*apt]    
,,vii--,paym5ts to miss+ p]sons &       
paym5ts = disability or dea?  2  &  7,b7
 by ins]t+ aft] ! item relat+ to section
 #eegj ! foll[+3  #eega4 ,c]ta9 employee
 dea? gratuities payable by reason (    
dea? ( a ,f$]al civilian employee       
result+ f an injury su/a9$ 9 ! l9e (    
duty4  4  #c4 ,repeal ( #aiif dea?      
gratuity paym5t au?ority ,section #fea (
 ! ,treasury1 ,po/al ,s]vice1 & ,g5]al  
,gov]nm5t ,appropriations ,act1 #aiig   
7#e ,u4,s4,c4 #hacc note2 ,public ,law  
#ajd-bjh7 is repeal$4  #d4 ,fun]al &    
burial exp5ses  7a7 ,9 g5]al ,section   
#hacd ( title #e1 ,unit$ ,/ates ,code1  

is am5d$ by /rik+ subsection 7a7 &      
ins]t+ ! foll[+3  7a7 7#a7 ,= dea?s     
occurr+ on or aft] ! date ( enactm5t ( !
 ,dea? ,gratuity ,equity ,act ( #bjaf1  
if dea? results f an injury su/a9$ 9 !  
p]=mance ( duty1 ! ,unit$ ,/ates %all   
pay1 to ! p]sonal repres5tative ( !     
deceas$ or o!rwise1 fun]al & burial     
exp5ses n to exce$ #h1hjj1 9 !          
discretion ( ! ,secret>y ( ,labor4  7#b7
 ,! maximum paym5t p]mitt$ "u p>agraph  
7#a7 %all be adju/$ annually on ,m>* #a 
( ea* ye> 9 accordance ) ! adju/m5t     
describ$ 9 section #hadf;a4  4  7b7     
,applicability ,section #hacd7;a7 (     
title #e1 ,unit$ ,/ates ,code1 z 9      
effect on ! day be=e ! date ( enactm5t (
 ?is ,act1 %all apply to a dea? occurr+ 
be=e ! date ( enactm5t ( ?is ,act )\t   
reg>d to :e!r paym5t is made be=e1 on1  
or aft] ! date ( enactm5t ( ?is ,act4   
#e4 ,f$]al ,employees' ,comp5sation ,act
 dea? gratuity  7a7 ,9 g5]al ,section   
#hajb;a ( title #e1 ,unit$ ,/ates ,code1
 is am5d$-- 7#a7 by /rik+ subsection 7a7

 & ins]t+ ! foll[+3  7a7 ,dea? gratuity 
au?oriz$  7#a7 ,9 g5]al  7,a7 ,paym5t   
,except z provid$ 9 p>agraph 7#b71 =    
dea?s occurr+ on or aft] ! date (       
enactm5t ( ! ,dea? ,gratuity ,equity    
,act ( #bjaf1 ! ,unit$ ,/ates %all pay a
 dea? gratuity ( #ajj1jjj to or = !     
eligible survivor "u subsection 7d7     
imm$iately ^u receiv+ (ficial           
notification ( ! dea? ( an employee :o  
dies ( injuries incurr$ 9 connection ) !
 s]vice ( t employee ) an ,arm$ ,=ce 9 a
 cont+5cy op]ation4  7,b7 ,adju/m5t ,!  
am\nt "u subp>agraph 7,a7 %all be adju/$
 annually on ,m>* #a ( ea* ye> by !     
am\nt det]m9$ by ! ,secret>y ( ,labor to
 repres5t ! p]c5tage diff]5ce betwe5 !  
,consum] ,price ,index 7all items2      
,unit$ ,/ates city av]age7 publi%$ =    
,decemb] ( ! prec$+ ye> & t price index 
publi%$ = ! ,decemb] ( ! ye> be=e !     
prec$+ ye>1 adju/$ to ! ne>e/ #a_/aj (  
#a p]c5t4  7,c7 ,no r$uction ,! dea?    
gratuity payable "u subp>agraph 7,a7    
%all n be r$uc$ by ! am\nt ( any o!r    

dea? gratuity provid$ "u any o!r law ( !
 ,unit$ ,/ates t is bas$ on ! same dea?4
  7#b7 ,comp5sation = noncitiz5s &      
nonresid5ts ,= claims aris+ "u section  
#hacg1 ! am\nt ( ! dea? gratuity %all be
 subject to t section & ! regulations   
promulgat$ "u t section4  2  7#b7 by    
/rik+ subsection 7c72  7#c7 by          
r$esignat+ subsections 7d7 & 7e7 z      
subsections 7c7 & 7d71 respectively2 &  
7#d7 9 subsection 7c71 z s r$esignat$1  
by add+ at ! end ! foll[+3  7#g7 ,if !re
 are no eligible survivors1 z describ$ 9
 p>agraphs 7#a7 ?r\gh 7#f71 & ! employee
 has n designat$ ano!r p]son to receive 
an am\nt payable "u ?is section1 t am\nt
 %all be paid to ! p]sonal repres5tative
 ( ! e/ate ( ! employee4  4  7b7        
,applicability ,section #hajb;a ( title 
#e1 ,unit$ ,/ates ,code1 z 9 effect on !
 day be=e ! date ( enactm5t ( ?is ,act1 
%all apply to a dea? occurr+ be=e ! date
 ( enactm5t ( ?is ,act )\t reg>d to :e!r
 paym5t is made be=e1 on1 or aft] ! date
 ( enactm5t ( ?is ,act4  #f4 ,ag5cy     

gratuity = dea?s su/a9$ 9 ! p]=mance (  
duty abroad ,section #dac ( ! ,=eign    
,s]vice ,act ( #aihj 7#bb ,u4,s4,c4     
#cigc7 is am5d$-- 7#a7 9 subsection     
7a7--  7,a7 9 ! fir/ s5t5ce1 by /rik+   
dep5d5ts & ins]t+ b5efici>y2 &  7,b7 9 !
 second s5t5ce1 by ins]t+ 1 except z    
provid$ 9 subsection 7e7 aft] payable f 
any s\rce2  7#b7 by am5d+ subsection 7b7
 to read z foll[s3  7b7 ,executive      
ag5cies ,! head ( an executive ag5cy    
%all1 pursuant to guidance issu$ "u     
subsection 7c71 make a dea? gratuity    
paym5t au?oriz$ by ?is section to !     
surviv+ b5efici>y (--  7#a7 any employee
 ( t ag5cy :o dies z a result ( injuries
 su/a9$ 9 ! p]=mance ( duty abroad :ile 
subject to ! au?ority ( ! *ief ( mission
 pursuant to section #bjg2 or  7#b7 an  
individual 9 a special category s]v+ 9  
an uncomp5sat$ capacity = t ag5cy abroad
 9 support ( a diplomatic mission1 z    
id5tifi$ 9 guidance issu$ "u subsection 
7c71 :o dies z a result ( injuries      
su/a9$ 9 ! p]=mance ( duty abroad4  2   

7#c7 by am5d+ subsection 7d7 to read z  
foll[s3  7d7 ,eligibility "u *apt] #ha (
 title #e1 ,unit$ ,/ates ,code ,a dea?  
gratuity paym5t may be made "u ?is      
section only if ! dea? is det]m9$ by !  
,secret>y ( ,labor to h result$ f an    
injury 7exclud+ a disease proximately   
caus$ by ! employm5t7 su/a9$ 9 !        
p]=mance ( duty "u section #hajb ( title
 #e1 ,unit$ ,/ates ,code4  2  7#d7 by   
r$esignat+ subsection 7e7 z subsection  
7g72  7#e7 by ins]t+ aft] subsection 7d7
 ! foll[+3  7e7 ,(fset ,= dea?s occurr+ 
on or aft] ! date ( enactm5t ( ?is      
subsection1 ! dea? gratuity payable "u  
?is section %all be r$uc$ by ! am\nt (  
any dea? gratuity provid$ "u section    
#eega ( title #e1 ,unit$ ,/ates ,code1  
bas$ on ! same dea?4  7f7 ,tax treatm5t 
,a paym5t "u ?is section %all n be      
consid]$ gross income ( a surviv+       
b5efici>y "u section #fa ( ! ,int]nal   
,rev5ue ,code ( #aihf4  2 &  7#f7 9     
subsection 7g71 z s r$esignat$1 by am5d+
 p>agraph 7#b7 to read z foll[s3  7#b7 !

 t]m surviv+ b5efici>y means ! p]son    
id5tifi$ "u ! ord] ( prec$5ce e/abli%$  
"u section #eega7;d77#b7 ( title #e1    
,unit$ ,/ates ,code4  4  #g4 ,em]g5cy   
supplem5tal au?orization 9 ! ev5t ( !   
inability ( an ag5cy to meet !          
requirem5ts ( ?is ,act  7a7 ,9 g5]al ,if
 ! head ( an ag5cy 7z def9$ 9 section   
#eefa ( title #e1 ,unit$ ,/ates ,code7  
det]m9es1 ) ! concurr5ce ( ! ,director (
 ! ,(fice ( ,managem5t & ,budget1 t a   
natural disa/]1 act ( t]rorism1 or o!r  
incid5t results 9 ! inability ( ! ag5cy 
to meet ! requirem5ts ( ?is ,act & !    
am5dm5ts made by ?is ,act1 additional   
am\nts are au?oriz$ to be appropriat$ to
 make additional paym5ts--  7#a7 "u--   
7,a7 section #eega7;b7 ( title #e1      
,unit$ ,/ates ,code1 z add$ by section  
#b7;a72  7,b7 section #hajb;a ( title   
#e1 ,unit$ ,/ates ,code1 z am5d$ by     
section #e2 &  7,c7 section #dac ( !    
,=eign ,s]vice ,act ( #aihj 7#bb        
,u4,s4,c4 #cigc71 z am5d$ by section #f2
 &  7#b7 t w\ld exce$ ! am\nt available 

to ! ag5cy )\t ! additional             
appropriations4  7b7 ,additional paym5ts
 ,a paym5t au?oriz$ "u subsection 7a7   
may be made only if additional          
appropriations are provid$ = a purpose  
describ$ 9 t subsection4  7c7           
,congressional vote ,x is ! s5se (      
,congress t ,congress %\ld vote on a    
reque/ = additional appropriations "u   
?is section n lat] ?an #cj days aft] !  
date ( submission ( su* a reque/ to     
,congress4