,i  #aaeth ,,congress  #b;d ,session    
,h4 ,r4 #gcgg  ,,in ,,the ,,house ,,of  
,,representatives  ,december #bj1       
#bjah,mr4 ,larsen of ,washington        
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
exempt survivor benefit annuity plan    
payments from the individual alternative
 minimum tax4  #a4 ,short title ,this   
,act may be cited as the ,children of   
,fallen ,servicemembers ,,amt ,relief   
,act4  #b4 ,exemption for survivor      
benefit annuity plan payments from the  
individual alternative minimum tax  7a7 
,in general ,section #ei7;j77#a7 of the 
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new flush sentence3  ,solely  
for purposes of this subsection1 any    
annuity paid under the ,survivor        
,benefit ,plan under subchapter ,,ii of 
chapter #gc of title #aj1 ,united       
,states ,code1 shall be considered      

earned income of such child4 4  7b7     
,effective date ,the amendment made by  
this section shall apply to taxable     
years beginning after the date of the   
enactment of this ,act4