H.R. 3317 — Honoring Civil Servants Killed in the Line of Duty Act

This section establishes a death gratuity program under new 5 U.S.C. §5571 for federal employees (as determined by the Secretary of Labor under 5 U.S.C. §8101(1), excluding certain individuals) who die from injuries incurred in connection with federal employment or from criminal acts, terrorism, natural disasters, or other agency-determined circumstances (excluding cases of willful misconduct, intent to cause injury/death, or intoxication, as determined by the agency Inspector General). The gratuity amount is $100,000 (adjusted annually each March 1 by CPI changes, rounded to the nearest 1/10 of 1%), paid from agency salaries-and-expenses appropriations to recipients in the following order of precedence: (1) designated beneficiary; (2) surviving spouse; (3) children or grandchildren (equally); (4) surviving parents (equally); (5) estate executor/administrator; or (6) per state law; and is excluded from gross income for tax purposes. (For employees compensated under local compensation plans established under section 408 of the Foreign Service Act of 1980 [22 U.S.C. §3968]—i.e., prevailing-wage plans for foreign service national employees and certain U.S. citizens abroad—the amount is instead determined by Secretary of State rules.) This section repeals the prior death gratuity authority under section 651 of the Treasury, Postal Service, and General Government Appropriations Act, 1997 (5 U.S.C. §8133 note); amends subchapter VII and chapter 55 of title 5, U.S. Code, headings and table of sections for consistency; and applies the gratuity to Federal Aviation Administration personnel (under amended 49 U.S.C. §40122(g)), certain Transportation Security Administration employees (under amended Aviation and Transportation Security Act §111(d), 49 U.S.C. §44935 note), and Veterans Health Administration employees (under new 38 U.S.C. §7425(d)).

This section increases the payment for funeral and other expenses under 5 U.S.C. 8134(a)—provided to the personal representative or designee of certain federal civilian employees who die from injuries sustained in performance of duty—to $8,800 (from $800). It further (1) requires annual adjustment of that amount on March 1 by the cost-of-living percentage determined under 5 U.S.C. 8146a (i.e., the adjustment applicable to federal workers' compensation benefits); and (2) excludes such payments from gross income for federal income tax purposes. The changes apply to deaths occurring on or after the date of enactment.

This section modifies the death gratuity payable to survivors of federal employees who die of injuries incurred in connection with the employee's service with an Armed Force in a contingency operation, with changes applicable to deaths occurring on or after the date of enactment, by (1) requiring payment of a $100,000 death gratuity (from up to $100,000) adjusted annually on March 1 by the percentage change in the Consumer Price Index for All Urban Consumers; (2) revising the offset for other benefits paid in connection with the death—effective for deaths on or after enactment of the Honoring Civil Servants Killed in the Line of Duty Act—to reduce the gratuity by amounts from any other U.S.-funded program (excluding payments under 5 U.S.C. 5569(d)); (3) directing payment to the personal representative of the decedent's estate if there are no eligible survivors or designated recipients; and (4) excluding the payment from gross income for federal income tax purposes.

This section revises the death gratuity program under the Foreign Service Act of 1980 for Foreign Service employees, executive agency employees, and certain uncompensated individuals in special categories who die from injuries sustained abroad in the performance of duty under chief of mission authority (22 U.S.C. 3973). (As background, the program provides surviving beneficiaries a lump-sum payment equal to one year's salary at Executive Schedule level II, or the local compensation equivalent, treated as a nontaxable gift.) Specifically, the section (1) replaces references to "dependents" with "beneficiaries" determined by the order of precedence in 5 U.S.C. 5571(c)(2) (i.e., surviving spouse, children, parents, etc.); (2) conditions payments on a Secretary of Labor determination that the death resulted from a covered injury under the Federal Employees Compensation Act (5 U.S.C. 8102); (3) requires offset of the payment by amounts received under other U.S.-funded programs (excluding 5 U.S.C. 5569(d), the civilian foreign area death gratuity); (4) excludes payments from gross income under the Internal Revenue Code; (5) strikes the prior condition tying payments to eligibility for monthly workers' compensation under 5 U.S.C. 8133; and (6) updates related guidance issuance and applicability provisions. The changes apply to deaths occurring on or after the date of enactment.

This section modifies the death gratuity payable to survivors of certain deceased members of the uniformed services who die on active duty (including while traveling to or from such duty), active duty for training, inactive duty training, or related travel or leave (from a fixed $100,000 to $100,000 as adjusted each March 1 for the percentage change in the Consumer Price Index for All Urban Consumers published for December of the preceding year over the prior December, rounded to the nearest 1/10 of 1%). It further excludes such payments from gross income for federal income tax purposes. The changes apply to deaths occurring on or after the date of enactment.

This section authorizes supplemental appropriations of such additional sums as may be necessary for agencies to make death gratuity payments under covered provisions—5 U.S.C. §5571 (added by section 2), §8102a (amended by section 4), and 22 U.S.C. §3973 (Foreign Service Act death gratuity, amended by section 5)—if an agency's costs exceed available funds due to a natural disaster, act of terrorism, or other incident, with concurrence of the Office of Management and Budget Director. It expresses the sense of Congress that Congress act on any related supplemental appropriations request within 30 days.