Children of Fallen Servicemembers AMT Relief Act
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Children of Fallen Servicemembers AMT Relief Act
This bill amends the Internal Revenue Code, with respect to the individual alternative minimum tax (AMT), to specify that any annuity paid under the Department of Defense (DOD) Survivor Benefit Plan is considered earned income of a child. This prevents the benefits paid to children from being subject to the AMT. (The DOD program provides a lifetime annuity to survivors of military service members and retirees.)
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 7377: Children of Fallen Servicemembers AMT Relief Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-7377/
"H.R. 7377: Children of Fallen Servicemembers AMT Relief Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-7377/.
H.R. 7377, 115th Cong. (2026), https://openamerica.io/bill/115-HR-7377/.
[H.R. 7377: Children of Fallen Servicemembers AMT Relief Act](https://openamerica.io/bill/115-HR-7377/)