#aaf? ,,congress #a/ ,session ,s4 #acgj ,,an ,,act ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to treat c]ta9 milit>y survivor b5efits z e>n$ income = purposes ( ! kiddie tax4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,gold ,/> ,family ,tax ,relief ,act4 #b4 ,c]ta9 milit>y survivor b5efits treat$ z e>n$ income = kiddie tax 7a7 ,9 g5]al ,section #a7;g77#d7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,d7 ,treatm5t ( c]ta9 milit>y survivor b5efits ,= purposes ( ?is subsection1 any b5efit "u laws adm9i/]$ by ! ,secret>y ( ,def5se or ! ,secret>y ( ,vet]ans ,affairs :i*-- 7i7 is receiv$ by a *ild by reason ( ! *ild be+ ! survivor ( a deceas$ memb] ( ! ,arm$ ,=ces or ( a deceas$ vet]an1 & 7ii7 is includ$ 9 ! gross income ( su* *ild1 %all be consid]$ e>n$ income ( su* *ild4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjag4 ,pass$ ! ,s5ate ,may #ba1 #bjai4,secret>y