hr2040.html
06 LC 37 0148
House Resolution 2040
By: Representatives Powell of the 29th, Shaw of the 176th, Yates of the 73rd, Jamieson of the 28th, Jacobs of the 80th, and others

A RESOLUTION

Urging the United States Congress to eliminate the "widow's tax"; and for other purposes.

WHEREAS, a proposed amendment to the defense authorization bill to eliminate what is referred to as the "widow's tax" was ultimately not included in the bill; and

WHEREAS, two programs, excluding social security, exist on which a widow or widower of a service member killed in the line of duty can rely for financial assistance; and

WHEREAS, the first program is a survivors' plan paid by the Department of Defense, which is about 41 percent of the deceased person's monthly salary before taxes; and

WHEREAS, the second program is a dependent's compensation paid by the Department of Veterans Affairs that is $1,033 per month tax free, plus a modest sum added for every dependent child; and

WHEREAS, under the current law, the payment from the Defense Department to a surviving spouse is reduced dollar for dollar by the Veterans Administration's payment; and

WHEREAS, if the widow or widower remarries before the age of 55, he or she receives nothing; and

WHEREAS, the law also adversely impacts military retirees by providing that when a widow or widower who is receiving survivor's benefit plan benefits turns 62, a social security offset reduces benefits from 55 percent to 35 percent of the spouse's military retiree pay; and

WHEREAS, the "widow's tax" can cause enormous and often unexpected financial hardship on survivors; and

WHEREAS, these military personnel and their spouses have made sacrifices and in many cases the ultimate sacrifice of their lives, leaving their spouses and families to cope not only with grief but also with financial difficulties, and it is only fitting that we honor these individuals by eliminating the "widow's tax."

NOW, THEREFORE, BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES that the members of this body urge the United States Congress to change the law to eliminate the "widow's tax."

BE IT FURTHER RESOLVED that the Clerk of the House of Representatives is authorized and directed to transmit an appropriate copy of this resolution to the Georgia congressional delegation.