EXCLUSION OF DEATH BENEFITS TO THE EXTENT SPENT ON LAST ILLNESS AND BURIAL.

SEC. 9120. EXCLUSION OF DEATH BENEFITS TO THE EXTENT SPENT ON LAST ILLNESS AND BURIAL. (a) In General.— Subparagraphs (D) and (E) of section 1612(a)(2) of the Social Security Act are amended to read as follows: “(D) payments to the individual occasioned by the death of another person, to the extent that the total of such payments exceeds the amount expended by such individual for purposes of the deceased person’s last illness and burial; “(E) support and alimony payments, and (subject to the provisions of subparagraph (D) excluding certain amounts101 STAT. 1330–310 expended for purposes of a last illness and burial) gifts (cash or otherwise) and inheritances; and”. (b) Effective Date.— The amendments made by subsection (a) note shall become effective April 1, 1988.