Children of Fallen Ser­vice­mem­bers AMT Relief Act of 2019

Children of Fallen Servicemembers AMT Relief Act of 2019 This bill modifies the individual alternative minimum tax (AMT) to specify that any annuity paid under the Department of Defense (DOD) Survivor Benefit Plan is considered earned income of a child. This prevents the benefits paid to children from being subject to the AMT. (The DOD program provides a lifetime annuity to survivors of military service members and retirees.)