,i #aafth ,,congress #ast ,session ,h4 ,r4 #agia ,,in ,,the ,,house ,,of ,,representatives ,march #ad1 #bjai,mr4 ,larsen of ,washington 7for himself1 ,mr4 ,carter of ,texas1 ,mrs4 ,rodgers of ,washington1 ,mr4 ,connolly1 ,mr4 ,bishop of ,georgia1 ,mr4 ,wilson of ,south ,carolina1 and ,mr4 ,wittman7 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 ,act of #bjai 4 #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 income4 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