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HR 1709 102th Congress House Taxation Armed forces abroad Charitable contributions Gifts Income tax Military dependents Persian Gulf Persian Gulf War Tax deductions War casualties

To amend the Internal Revenue Code of 1986 to allow a deduction for gifts to the families of members of the Armed Forces killed while serving in Operation Desert Shield or Operation Desert Storm.

Introduced: April 10, 1991 Introduced by: Schumer, Charles E. Democratic · New York See on congress.gov
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 10, 1991
Referred to the House Committee on Ways and Means.
Apr 10, 1991
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow an itemized deduction for a cash gift made to the surviving family of a member of the armed forces who died of wounds, disease, or injury incurred while serving in Operation Desert Shield or Operation Desert Storm and who was married or had a child. Limits such deduction to $1,000.

What's happening now April 10, 1991

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 1709: To amend the Internal Revenue Code of 1986 to allow a deduction for gifts to the families of members of the Armed Forces killed while serving in Operation Desert Shield or Operation Desert Storm.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-1709/
MLA
"H.R. 1709: To amend the Internal Revenue Code of 1986 to allow a deduction for gifts to the families of members of the Armed Forces killed while serving in Operation Desert Shield or Operation Desert Storm.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-1709/.
Bluebook (legal)
H.R. 1709, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-1709/.
Markdown link
[H.R. 1709: To amend the Internal Revenue Code of 1986 to allow a deduction for gifts to the families of members of the Armed Forces killed while serving in Operation Desert Shield or Operation Desert Storm.](https://openamerica.io/bill/102-HR-1709/)
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