TAX RELIEF AND ASSISTANCE FOR FAMILIES OF SPACE SHUTTLE COLUMBIA HEROES.

SEC. 110. TAX RELIEF AND ASSISTANCE FOR FAMILIES OF SPACE SHUTTLE COLUMBIA HEROES.(a) Income Tax Relief.—(1) In general.—Subsection (d) of section 692 (relating to income taxes of members of Armed Forces and victims of certain terrorist attacks on death) is amended by adding at the end the following new paragraph:“(5) Relief with respect to astronauts.—The provisions of this subsection shall apply to any astronaut whose death occurs in the line of duty, except that paragraph (3)(B) shall be applied by using the date of the death of the astronaut rather than September 11, 2001.”.(2) Conforming amendments.—(A) Section 5(b)(1) is amended by inserting “, astronauts,” after “Forces”.(B) Section 6013(f)(2)(B) is amended by inserting “, astronauts,” after “Forces”.(3) Clerical amendments.—(A) The heading of section 692 is amended by inserting “, astronauts,” after “forces”.(B) The item relating to section 692 in the table of sections for part II of subchapter J of chapter 1 is amended by inserting “, astronauts,” after “Forces”.(4) Effective date.—The amendments made by this subsection shall apply with respect to any astronaut whose death occurs after December 31, 2002.(b) Death Benefit Relief.—(1) In general.—Subsection (i) of section 101 (relating to certain death benefits) is amended by adding at the end the following new paragraph:“(4) Relief with respect to astronauts.—The provisions of this subsection shall apply to any astronaut whose death occurs in the line of duty.”.(2) Clerical amendment.—The heading for subsection (i) of section 101 is amended by inserting “or Astronauts” after “Victims”.(3) Effective date.—The amendments made by this subsection shall apply to amounts paid after December 31, 2002, with respect to deaths occurring after such date.(c) Estate Tax Relief.—(1) In general.—Section 2201(b) (defining qualified decedent) is amended by striking “and” at the end of paragraph (1)(B), by striking the period at the end of paragraph (2) and inserting “, and”, and by adding at the end the following new paragraph:“(3) any astronaut whose death occurs in the line of duty.”.(2) Clerical amendments.—(A) The heading of section 2201 is amended by inserting “, deaths of astronauts,” after “forces”.(B) The item relating to section 2201 in the table of sections for subchapter C of chapter 11 is amended by inserting “, deaths of astronauts,” after “Forces”.117 STAT. 1343(3) Effective date.—The amendments made by this subsection shall apply to estates of decedents dying after December 31, 2002.