,,ii  #aaith ,,congress  #b;d ,session  
,s4 #edde  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #bb1
 #bjbf,mr4 ,blumenthal 7for himself and 
,mr4 ,sheehy7 introduced the following  
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to extend the time period for 
the contribution of military death      
benefits to ,roth ,i,r,as and ,coverdell
 education savings accounts4  #a4 ,short
 title ,this ,act may be cited as the   
,,grace for ,military ,survivors ,act4  
#b4 ,extension of time period for       
contribution of military death benefits 
to ,roth ,i,r,as and ,coverdell         
education savings accounts  7a7 ,in     
general ,sections #djh;,a7e77#b77;,a7   
and #ecj7;d77#i77;,a7 of the ,internal  
,revenue ,code of #aihf are each amended
 by striking #a-year period and         
inserting #c-year period4  7b7          
,effective dates  7#a7 ,in general      
,except as provided by paragraph 7#b71  

the amendments made by this section     
shall apply to amounts received under   
section #adgg of title #aj1 ,united     
,states ,code1 or section #aifg of title
 #ch of such ,code1 on or after the date
 of the enactment of this ,act4  7#b7   
,application of amendments to amounts   
received between ,october #g1 #bjja and 
before enactment ,the amendments made by
 this section shall apply to any        
contribution made pursuant to section   
#djh;,a7e77#b77;,a7 or #ecj7;d77#e7 of  
the ,internal ,revenue ,code of #aihf1  
as amended by this ,act1 with respect to
 amounts received under section #adgg of
 title #aj1 ,united ,states ,code1 or   
section #aifg of title #ch of such      
,code1 on or after ,october #g1 #bjja1  
and before the date of the enactment of 
this ,act1 if such contribution is made 
before the later of-- 7,a7 the date     
which is #c years after the date on     
which such amounts were so received1 or 
7,b7 the date which is #a year after the
 date of the enactment of this ,act4