,i #aafth ,,congress #ast ,session ,h4 ,r4 #afia ,,in ,,the ,,house ,,of ,,representatives ,march #ab1 #bjai,mr4 ,hastings 7for himself1 ,ms4 ,wilson of ,florida1 ,ms4 ,moore1 and ,ms4 ,wild7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means1 and in addition to the ,committee on ,education and ,labor1 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 elementary or secondary school staff members 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 #bjai4 ,i ,definitions #aja4 ,definitions ,in this title3 7#a7 ,cost of attendance ,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#b7 ,dependent child ,the term dependent child means a son or daughter of the victim 7whether natural or adopted7 who is under #be years old4 7#c7 ,,esea terms ,the terms elementary school and secondary school have the meanings given such terms in section #haja of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #ghja74 7#d7 ,institution of higher education ,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 ,surviving spouse ,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#f7 ,secretary ,the term ,secretary means the ,secretary of ,education4 7#g7 ,victim ,the term victim means a teacher1 administrator1 employee1 or paid or unpaid staff member of an elementary school or secondary school who was killed by another person as a result of an act of violence while performing duties as such teacher1 administrator1 employee1 or staff member1 without regard to whether such performance takes place before1 during1 or after the school day or on or off school grounds4 #ajb4 ,death benefit1 funeral assistance1 and living allowance for families of victims ,in any case in which the ,secretary of ,education determines that a teacher1 administrator1 employee1 or paid or unpaid staff member meets the definition of victim1 the ,secretary shall-- 7#a7 pay a death benefit of #cbe1jjj and a separate payment of not more than #a1ejj to be used for funeral expenses1 as follows 7if the payee indicated is living on the date on which the determination is made7-- 7,a7 if there is no dependent child who survived the victim1 to the surviving spouse of the victim2 7,b7 if there is at least #a dependent child who survived the victim and a surviving spouse of the victim1 #ej percent to the surviving dependent child 7or children1 in equal shares7 and #ej percent to the surviving spouse2 7,c7 if there is no surviving spouse of the victim1 to the surviving dependent child 7or children1 in equal shares72 7,d7 if there is no surviving spouse of the victim and no surviving dependent child-- 7i7 to the surviving individual 7or individuals1 in shares per the designation1 or1 otherwise1 in equal shares7 designated by the victim to receive benefits under this section in the most recently executed designation of beneficiary of the victim on file at the time of death with the victim's employer1 agency1 organization1 or unit2 or 7ii7 if there is no individual qualifying under clause 7i71 to the surviving individual 7or individuals1 in equal shares7 designated by the victim to receive benefits under the most recently executed life insurance policy of the victim on file at the time of death with the victim's employer1 agency1 organization1 or unit2 7,e7 if there is no individual qualifying under subparagraph 7,a71 7,b71 7,c71 or 7,d71 to the surviving parent 7or parents1 in equal shares7 of the victim2 or 7,f7 if there is no individual qualifying under subparagraph 7,a71 7,b71 7,c71 7,d71 or 7,e71 to the surviving individual 7or individuals1 in equal shares7 who would qualify under the definition of the term dependent child but for age2 and 7#b7 pay a living allowance of #ijj per month-- 7,a7 to the surviving spouse of the victim1 until the earlier of the spouse's death or remarriage2 or 7,b7 if there is no surviving spouse of the victim1 to the surviving dependent child who have not reached the age of #ah 7or such children1 in equal shares7 until such children reach the age of #ah4 #ajc4 ,dependent undergraduate education assistance 7a7 ,annual amount 7#a7 ,in general ,in any case in which the ,secretary of ,education determines that a teacher1 administrator1 employee1 or paid or unpaid staff member meets the definition of victim1 the ,secretary shall provide the following educational assistance allowance1 for each dependent child of the victim enrolled or accepted for enrollment at a program of undergraduate instruction at an institution of higher education3 7,a7 ,the educational assistance allowance on behalf of a dependant child who is pursuing a program of education consisting of institutional courses shall be paid at the monthly rate of #a1bbd for full-time1 #ifg for three-quarter-time1 or #gaj for half-time pursuit4 7,b7 ,the educational assistance allowance on behalf of a dependent child pursuing a program of education on less than a half-time basis shall be paid at the rate of the lesser of-- 7i7 the established charges for tuition and fees that the educational institution involved requires similarly circumstanced nonveterans enrolled in the same program to pay2 or 7ii7 #a1bbd per month for a full-time course4 7,c7 ,the educational assistance allowance to be paid on behalf of a dependent child who is pursuing a full-time program of education which consists of institutional courses and alternate phases of training in a business or industrial establishment with the training in the business or industrial establishment being strictly supplemental to the institutional portion1 shall be computed at the rate of #a1bbd per month4 7,d7 ,a dependent child who is enrolled in an educational institution for a 8farm cooperative0 program consisting of institutional agricultural courses prescheduled to fall within #dd weeks 7using 8week0 as defined under section #bje of the ,federal-,state ,extended ,unemployment ,compensation ,act of #aigj 7#bf ,u4,s4,c4 #ccjd note77 of any period of #ab consecutive months and who pursues such program on-- 7i7 a full-time basis 7a minimum of #aj clock hours per week or #ddj clock hours in such year prescheduled to provide not less than #hj clock hours in any three-month period72 7ii7 a three-quarter-time basis 7a minimum of #g clock hours per week72 or 7iii7 a half-time basis 7a minimum of #e clock hours per week71 shall be eligible to receive an educational assistance allowance at the appropriate rate provided in subparagraph 7,b7 of this subsection1 if such dependent child is concurrently engaged in agricultural employment which is relevant to such institutional agricultural courses as determined under standards prescribed by the ,secretary4 ,in computing the foregoing clock hour requirements there shall be included the time involved in field trips and individual and group instruction sponsored and conducted by the educational institution through a duly authorized instructor of such institution in which the person is enrolled4 7,e7 ,the monthly educational assistance allowance to be paid on behalf of a dependent child pursuing a farm cooperative program under this section shall be #fcf for full-time1 #dgg for three-quarter-time1 or #cai for half-time pursuit4 7,f7 7i7 ,subject to clause 7iii71 the amount of educational assistance payable under this subsection for a licensing or certification test described below1 is the lesser of #b1jjj or the fee charged for the test4 ,qualifying licensing or certification tests shall be determined by the ,secretary1 which may include-- 7,i7 such licensing or certification tests the successful completion of which demonstrates an individual's possession of the knowledge or skill required to enter into1 maintain1 or advance in employment in a predetermined and identified vocation or profession1 provided such tests and the licensing or credentialing organizations or entities that offer such tests are approved by the ,secretary2 and 7,,ii7 national tests for admission to institutions of higher education 7such as the ,scholastic ,aptitude ,test 7,,sat71 ,law ,school ,admission ,test 7,,lsat71 ,graduate ,record ,exam 7,,gre71 and ,graduate ,management ,admission ,test 7,,gmat77 and national tests providing an opportunity for course credit at institutions of higher education 7such as the ,advanced ,placement 7,,ap7 exam and ,college-,level ,examination ,program 7,,clep774 7ii7 ,the number of months of educational assistance in the case of any individual for such licensing or certification test is equal to the number 7including any fraction7 determined by dividing the total amount paid to such individual for such test by the full-time monthly institutional rate of the educational assistance allowance which1 except for clause 7i71 such individual would otherwise be paid under chapter #ce of title #ch1 ,united ,states ,code4 7iii7 ,in no event shall payment of educational assistance under this subsection for such a test exceed the amount of the individual's available educational assistance as determined by the ,secretary and in accordance with this ,act4 7,g7 7i7 ,subject to clause 7iii71 the amount of educational assistance payable under this section for a national test for admission or national test providing an opportunity for course credit at an institution of higher education1 is the amount of the fee charged for the test4 7ii7 ,the number of months of educational assistance provided in the case of any individual for a test described in clause 7i7 is equal to the number 7including any fraction7 determined by dividing the total amount of educational assistance paid such individual for such test by the full-time monthly institutional rate of educational assistance1 except for clause 7i71 such individual would otherwise be paid under this section4 7iii7 ,in no event shall payment of educational assistance under this subsection for a test described in clause 7i7 exceed the amount of the individual's available educational assistance as determined by the ,secretary and in accordance with this ,act4 7#b7 ,relation to other assistance ,assistance provided under this subsection 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 subsection exceed the child's total cost of attendance4 7#c7 ,duration of assistance ,a dependent child may receive assistance under this subsection for not more than a total of #e years4 7#d7 ,satisfactory progress ,to be eligible to receive assistance under this subsection1 the dependent child shall be considered to be making satisfactory progress1 pursuant to section #dhd7;a77#b7 of the ,higher ,education ,act of #aife1 at the institution of higher education4 7#e7 ,effect of parental death or remarriage ,the death or remarriage of the surviving spouse of the victim shall not affect a dependent child's eligibility for assistance under this subsection4 7b7 ,pell ,grant treatment ,section #dgc7;b7 of the ,higher ,education ,act of #aife is amended-- 7#a7 in paragraph 7#b77;,b7-- 7,a7 by striking or at the end of clause 7i72 7,b7 by striking 2 and at the end of clause 7i7 and inserting 2 or2 and 7,c7 by adding at the end the following3 7iii7 a victim 7as defined in section #aja of the ,teacher ,victims' ,family ,assistance ,act of #bjai72 and 4 7c7 ,notice of tax treatment ,the ,secretary shall provide a notice to each individual receiving assistance under this section1 including under the amendments made under subsection 7b71 that such assistance is excludable from gross income under section #aci;,h of the ,internal ,revenue ,code of #aihf4 #ajd4 ,other terms and conditions of benefits ,the benefits under section #ajb and #ajc7;a7 shall have the following terms and conditions3 7#a7 ,on ,october #a of each fiscal year beginning after the date of enactment of this ,act1 the ,secretary of ,education shall adjust the level of each benefit payable immediately before such ,october #a1 to reflect the annual percentage change in the ,consumer ,price ,index for ,all ,urban ,consumers1 published by the ,bureau of ,labor ,statistics1 occurring in the #a-year period ending on ,june #a immediately preceding such ,october #a4 7#b7 ,the benefits shall be in addition to any other benefit that may be due from any other source4 7#c7 ,no benefit paid shall be subject to execution or attachment4 7#d7 ,any benefit 7other than living expenses7 paid with respect to the victim shall be the amount payable as of the date of death of such victim4 ,,ii ,tax provisions relating to elementary or secondary school staff members killed in an act of violence while performing school duties #bja4 ,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 #aja7g7 of the ,teacher ,victims' ,family ,assistance ,act of #bjai71 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 ,w-#b reporting ,section #fjea7;a7 of such ,code is amended by striking and at the end of paragraph 7#af71 by striking the period at the end of paragraph 7#ag7 and inserting 1 and1 and by inserting after paragraph 7#ag7 the following new paragraph3 7#ah7 the aggregate amount not subject to tax under subtitle ,a by reason of section #fic 7relating to income taxes of elementary or secondary school staff members killed in an act of violence while performing school duties74 4 7#c7 ,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;,g the following new section3 #aci;,h4 ,teacher victim family assistance ,in the case of an individual1 gross income does not include any amount received under title ,i of the ,teacher ,victims' ,family ,assistance ,act of #bjai4 4 7#b7 ,clerical amendment ,the table of sections for such part is amended by inserting after the item relating to section #aci;,g the following new item3 ,sec4 #aci;,h4 ,teacher victim family assistance4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years ending after the date of the enactment of this ,act4 #bjb4 ,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;b7 and any amounts as are or may be appropriated1 transferred1 or credited to such ,trust ,fund under any other provisions of law4 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 #bjai4 7c7 ,distribution of amounts in ,trust ,fund ,amounts in the ,trust ,fund shall be available1 as provided in appropriation ,acts1 to carry out title ,i of the ,teacher ,victims' ,family ,assistance ,act of #bjai4 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 #bjai4 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