There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (06/15/2010)

Children of Fallen Warriors AMT Relief Act - Amends the Internal Revenue Code to treat annuity payments to a surviving child of an eligible participant under the military's Survivor Benefit Plan as the earned income of such child, for purposes of exempting such payments from the alternative minimum tax (AMT).