,i  #aaeth ,,congress  #ast ,session    
,h4 ,r4 #afg  ,,in ,,the ,,house ,,of   
,,representatives  ,january #c1         
#bjag,mr4 ,hastings introduced the      
following bill2 which was referred to   
the ,committee on ,ways and ,means1 and 
in addition to the ,committees on       
,education and the ,workforce1 and the  
,judiciary1 for a period to be          
subsequently determined by the ,speaker1
 in each case for consideration of such 
provisions as fall within the           
jurisdiction of the committee concerned 
,a ,,bill  ,to require the ,secretary of
 ,education to provide assistance to the
 immediate family of a teacher or other 
school employee killed in an act of     
violence while performing school duties4
  #a4 ,short title ,this ,act may be    
cited as the ,teacher ,victims' ,family 
,assistance ,act of #bjag4  #b4         
,definitions ,in this ,act3  7#a7 ,the  
term victim means a teacher1            
administrator1 employee1 or paid or     
unpaid staff member of a public or      

private elementary or secondary school  
in the ,united ,states who was killed as
 a result of an act of violence         
committed by another person while       
performing school duties4  7#b7 ,the    
term surviving spouse means the spouse  
of the victim1 as determined under      
applicable ,state law1 at the time of   
the victim's death4  7#c7 ,the term     
dependent child means a son or daughter 
of the victim 7whether natural or       
adopted7 who is under #be years old4    
7#d7 ,the term institution of higher    
education has the meaning given that    
term in section #ajb of the ,higher     
,education ,act of #aife 7#bj ,u4,s4,c4 
#ajjb74  7#e7 ,the term cost of         
attendance has the meaning given that   
term in section #dgb of the ,higher     
,education ,act of #aife 7#bj ,u4,s4,c4 
#ajhgll74  7#f7 ,the term ,secretary    
means the ,secretary of ,education4  #c4
 ,teacher victim family assistance ,the 
,secretary of ,education shall provide  
to each applicable recipient the        

following amounts and forms of          
assistance3  7#a7 ,funeral assistance ,a
 payment of up to #a1ejj to the         
surviving spouse1 dependent child1 or   
other next of kin1 as determined by the 
,secretary1 to assist with any funeral  
expenses of the victim4  7#b7 ,death    
benefit ,a payment of #ge1jjj to the    
surviving spouse1 dependent child1 or   
other next of kin1 as determined by the 
,secretary4  7#c7 ,living assistance    
,beginning one year after the date of   
death of the victim1 a payment of-- 7,a7
 #ijj per month to the surviving spouse1
 until the earlier of the spouse's death
 or remarriage2 and  7,b7 #bbe per month
 to each dependent child1 until reaching
 the age of #ah years4  7#d7 ,dependent 
undergraduate education assistance  7,a7
 ,in general ,for each dependent child  
enrolled or accepted for enrollment in a
 part-time or full-time program of      
undergraduate instruction at an         
institution of higher education1 an     
annual amount not to exceed the lesser  

of #g1ejj or half the total annual cost 
of attendance at such institution4  7,b7
 ,relation to other assistance          
,assistance provided under this         
paragraph shall not be considered for   
the purpose of awarding ,federal        
assistance under title ,,iv of the      
,higher ,education ,act of #aife 7#bj   
,u4,s4,c4 #ajgj et seq471 except that in
 no case shall the sum of the total     
amount of student financial assistance  
awarded to a dependent child under such 
title and the amount of assistance      
provided under this paragraph exceed the
 child's total cost of attendance4  7,c7
 ,duration of assistance ,a dependent   
child may receive assistance under this 
paragraph for not more than a total of  
#e years4  7,d7 ,good standing required 
,the dependent child must maintain good 
standing at the institution in order to 
receive assistance under this paragraph4
  7,e7 ,effect of parental death or     
remarriage ,the death or remarriage of  
the surviving spouse does not affect a  

dependent child's eligibility for       
assistance under this paragraph4  #d4   
,tax provisions relating to elementary  
or secondary school staff members killed
 in an act of violence while performing 
school duties  7a7 ,teacher's wages in  
year of death excluded from income  7#a7
 ,in general ,part ,,ii of subchapter ,j
 of chapter #a of the ,internal ,revenue
 ,code of #aihf is amended by adding at 
the end the following new section3      
#fic4 ,income taxes of elementary or    
secondary school staff members killed in
 an act of violence while performing    
school duties ,in the case of any       
individual who is a victim 7as defined  
by section #b7a7 of the ,teacher        
,victims' ,family ,assistance ,act of   
#bjag71 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 individual4  4     
7#b7 ,clerical amendment ,the table of  

sections for part ,,ii of subchapter ,j 
of chapter #a of such ,code is amended  
by inserting at the end the following   
new item3  ,sec4 #fic4 ,income taxes of 
elementary or secondary school staff    
members killed in an act of violence    
while performing school duties4  4  7b7 
,exclusion of teacher victim family     
assistance  7#a7 ,in general ,part ,,iii
 of subchapter ,b of chapter #a of such 
,code 7relating to items specifically   
excluded from gross income7 is amended  
by inserting after section #aci;,f the  
following new section3  #aci;,g4        
,teacher victim family assistance ,in   
the case of an individual1 gross income 
does not include any amount received in 
a taxable year under section #b of the  
,teacher ,victims' ,family ,assistance  
,act of #bjag4  4  7#b7 ,clerical       
amendment ,the table of sections for    
such part is amended by inserting after 
the item relating to section #aci;,f the
 following new item3  ,sec4 #aci;,g4    
,teacher victim family assistance4  4   

7c7 ,effective date ,the amendments made
 by this section shall apply to taxable 
years beginning after ,december #ca1    
#bjaf4  #e4 ,teacher ,victims' ,family  
fund  7a7 ,establishment ,subchapter ,a 
of chapter #ih of the ,internal ,revenue
 ,code of #aihf is amended by adding at 
the end the following3  #ieab4 ,teacher 
,victims' ,family ,trust ,fund  7a7     
,creation of ,trust ,fund ,there is     
established in the ,treasury of the     
,united ,states a trust fund to be known
 as the ,teacher ,victims' ,family      
,trust ,fund 7referred to in this       
section as the ,trust ,fund71 consisting
 of such amounts as may be appropriated 
or credited to the ,trust ,fund as      
provided in this section or section     
#ifjb7;b74  7b7 ,transfers to ,trust    
,fund ,there is hereby appropriated to  
the ,trust ,fund an amount equivalent to
 the increase in revenues received in   
the ,treasury by reason of the increase 
in tax imposed under section #daha by   
the ,teacher ,victims' ,family          

,assistance ,act of #bjag4  7c7         
,distribution of amounts in ,trust ,fund
 ,amounts in the ,trust ,fund shall be  
available1 as provided in appropriation 
,acts1 to carry out section #c of the   
,teacher ,victims' ,family ,assistance  
,act of #bjag4  4  7b7 ,increase in     
excise tax on ammunition ,section #daha 
of such ,code is amended-- 7#a7 by      
striking ,shells1 and cartridges41 and  
7#b7 by adding at the end the following3
  ,articles taxable at #ac percent--    
,shells1 and cartridges4  4  7c7        
,conforming amendments  7#a7 ,subsection
 7a7 of section #c of the               
,pittman-,robertson ,wildlife           
,restoration ,act 7#af ,u4,s4,c4 #ffi;b7
 is amended by adding at the end the    
following new paragraph3  7#c7          
,paragraph 7#a7 shall not apply to so   
much of the revenues accruing under     
section #daha of the ,internal ,revenue 
,code of #aihf as are attributable to   
the increase in tax imposed under       
section #daha by the ,teacher ,victims' 

,family ,assistance ,act of #bjag4  4   
7#b7 ,the table of sections for         
subchapter ,a of chapter #ih of such    
,code is amended by adding at the end   
the following3  ,sec4 #ieab4 ,teacher   
,victims' ,family ,trust ,fund4  4  7d7 
,effective date  7#a7 ,except as        
provided by paragraph 7#b71 the         
amendments made by this section shall   
take effect on the date of the enactment
 of this ,act4  7#b7 ,the amendment made
 by subsection 7b7 shall apply to       
articles sold after the date of the     
enactment of this ,act4  #f4            
,eligibility for public safety officer  
death benefits ,for purposes of part ,l 
of the ,omnibus ,crime ,control and     
,safe ,streets ,act of #aifh 7#db       
,u4,s4,c4 #cgif et seq47--  7#a7 a      
victim shall be deemed to be a public   
safety officer who has died as the      
direct and proximate result of a        
personal injury sustained in the line of
 duty2  7#b7 the surviving spouse of the
 victim shall be deemed to be the       

surviving spouse of such a public safety
 officer2 and  7#c7 the dependent child 
of the victim shall be deemed to be the 
surviving child of such a public safety 
officer4  #g4 ,assistance supplements1  
not supplants other benefits ,no        
assistance provided under this ,act may 
supplant any benefit or other           
compensation paid or payable to the     
surviving spouse1 dependent child1 or   
other next of kin of the victim by the  
victim's employer1 school1 school       
district1 or local or ,state government1
 or by any insurance coverage of the    
victim4