Honoring Civil Servants Killed in the Line of Duty Act

5571. Employee death gratuity payments

(a) Definition

(1) In general. Notwithstanding section 5561(2), in this section, the term employee means an individual who has been determined by the Secretary of Labor to be an employee within the meaning of section 8101(1), but not including any individual described under subparagraph (D) of such section.

(2) Exclusive authority. A determination described in paragraph (1) may be made only by the Secretary of Labor.

(b) Gratuity

(1) In general. With respect to the death of an employee, the head of the agency at which the employee was employed shall pay from appropriations made available for salaries and expenses of that agency a death gratuity to the person identified under subsection (c)(2), if the death of the employee—

(A) results from injuries incurred—

(i) in connection with such employee’s employment with the Federal Government; or

(ii) as a result of a criminal act, an act of terrorism, a natural disaster, or any other circumstance as determined by the agency head; and

(B) is not—

(i) caused by willful misconduct of the employee, as determined by a review conducted by the applicable office of Inspector General;

(ii) caused by the intention of the employee to bring about the injury or death of the employee or another; or

(iii) proximately caused by the intoxication or self-impairment of the employee.

(2) Amount

(A) In general. Except as provided in subparagraph (B), the amount of a death gratuity paid under paragraph (1) with respect to an employee shall be $100,000, as adjusted each March 1 by the amount determined by the Secretary of Labor to represent the percentage change in the Consumer Price Index for All Urban Consumers (all items; United States city average) published for December of the preceding year over that Index published for the December of the year prior to the preceding year, adjusted to the nearest 1/10 of 1 percent.

(B) Local compensation plans. For an employee compensated under a local compensation plan established under section 408 of the Foreign Service Act of 1980 (22 U.S.C. 3968), the amount of a death gratuity paid under paragraph (1) with respect to the employee shall be in an amount determined in rules issued by the Secretary of State.

(c) Recipient of payment

(1) Child defined. In this subsection, the term child means a child of an employee of any age, including—

(A) an adopted child or a stepchild; and

(B) a foster child but only if the child lives with the employee in a regular parent-child relationship.

(2) Order of precedence. A death gratuity paid under subsection (b) with respect to an employee shall be paid in the following order of precedence:

(A)

(i) To the beneficiary designated to receive the gratuity by the employee in a signed and witnessed official Federal Government form that is received by the agency employing the employee before the date of the death of the employee.

(ii) A designation, change, or cancellation of beneficiary in a will, or another document not described in clause (i), shall have no force or effect for the purposes of that clause.

(B) If there is no beneficiary described in subparagraph (A), to the surviving spouse of the employee.

(C) If neither subparagraph (A) nor (B) applies, to any child (or grandchild if the child who is the parent of such grandchild is deceased) such that each such child or grandchild (as the case may be) receives an equal amount of the gratuity.

(D) If none of subparagraph (A), (B), or (C) applies, to the surviving parents of the employee such that each such surviving parent receives an equal amount of the gratuity.

(E) If none of subparagraphs (A) through (D) applies, to the duly appointed executor or administrator of the estate of the employee.

(F) If none of subparagraphs (A) through (E) applies, to the person designated according to the laws of the State in which the insured individual legally resided.

(d) Tax treatment. A payment under this section shall not be includible in the gross income of the recipient for purposes of the Internal Revenue Code of 1986.

SUBCHAPTER VII—PAYMENTS TO MISSING PERSONS AND PAYMENTS FOR DISABILITY OR DEATH

5571. Employee death gratuity payments.

(K) section 5571, relating to death gratuities resulting from an injury sustained in the line of duty.

(C) Death gratuity. Section 5571 of title 5, United States Code, shall apply to any individual appointed under paragraph (1).

(d) Notwithstanding any other provision of this subchapter, the Administration shall provide, with respect to individuals appointed to any position described in section 7421(b) who are employed for compensation by the Administration, the death gratuity under section 5571 of title 5.