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10 U.S.C. § 1478 — Death gratuity: amount
Federal law — U.S. Code and appendices · legal_authorities
**(a)** The death gratuity payable under sections 1475 through 1477 of this title shall be $100,000. For this purpose:
(1) A person covered by subsection (a)(1) of [section 1475 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1475&num=0&edition=prelim) who died while traveling to or from active duty (other than for training) is considered to have been on active duty on the date of his death.
(2) A person covered by subsection (a)(3) of [section 1475 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1475&num=0&edition=prelim) who died while traveling directly to or from active duty for training is considered to have been on active duty for training on the date of his death.
(3) A person covered by subsection (a)(3) of [section 1475 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1475&num=0&edition=prelim) who died while traveling directly to or from inactive duty training is considered to have been on inactive duty training on the date of his death.
(4) A person covered by subsection (a)(3) of [section 1475 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1475&num=0&edition=prelim) who died while on authorized stay at the person’s residence during a period of inactive duty training or between successive days of inactive duty training is considered to have been on inactive duty training on the date of his death.
(5) A person covered by subsection (a)(4) of [section 1475 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1475&num=0&edition=prelim) who died while performing annual training duty or while traveling directly to or from that duty is considered to have
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Stable record: federal_law:legal_authorities:record_usc_cdece8b5a337083fd23328d5
Source file: Laws/federal/codes/united-states-code/title-10/section-1478-death-gratuity-amount--f5eb4390cb.md
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Passage SHA-256: 256eedda4d3e3ec335ab13ced6a6e37c92d972aa03d43a5af163f842657232e8
Source location: Title 10, Chapter 75, § 1478; chapter-075-deceased-personnel.md
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**(a)** The death gratuity payable under sections 1475 through 1477 of this title shall be $100,000. For this purpose:
(1) A person covered by subsection (a)(1) of [section 1475 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1475&num=0&edition=prelim) who died while traveling to or from active duty (other than for training) is considered to have been on active duty on the date of his death.
(2) A person covered by subsection (a)(3) of [section 1475 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1475&num=0&edition=prelim) who died while traveling directly to or from active duty for training is considered to have been on active duty for training on the date of his death.
(3) A person covered by subsection (a)(3) of [section 1475 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1475&num=0&edition=prelim) who died while traveling directly to or from inactive duty training is considered to have been on inactive duty training on the date of his death.
(4) A person covered by subsection (a)(3) of [section 1475 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1475&num=0&edition=prelim) who died while on authorized stay at the person’s residence during a period of inactive duty training or between successive days of inactive duty training is considered to have been on inactive duty training on the date of his death.
(5) A person covered by subsection (a)(4) of [section 1475 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1475&num=0&edition=prelim) who died while performing annual training duty or while traveling directly to or from that duty is considered to have been entitled, on the date of his death, to the pay prescribed by the first sentence of [section 209(c) of title 37](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title37-section209/c&num=0&edition=prelim). A person covered by [section 1475(a)(4) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1475/a/4&num=0&edition=prelim) who dies while attending field training or a practice cruise under [section 2104(b)(6)(B) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section2104/b/6/B&num=0&edition=prelim), or while traveling directly to or from the place where the training or cruise is conducted, is considered to have been entitled, on the date of his death, to the pay prescribed by the second sentence of [section 209(c) of title 37](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title37-section209/c&num=0&edition=prelim).
(6) A person covered by subsection (a)(5) of [section 1475 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1475&num=0&edition=prelim) is considered to have been on active duty, on the date of his death, in the grade that he would have held on final acceptance, or entry on active duty.
(7) A person covered by [section 1476 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1476&num=0&edition=prelim) is considered to have been entitled, on the date of his death, to pay at the rate to which he was entitled on the last day on which he performed duty or training.
(8) A person covered by section 1475 or 1476 of this title who performed active duty, or inactive duty training, without pay is considered to have been entitled to basic pay while performing that duty or training.
(9) A person covered by section 1475 or 1476 of this title who incurred a disability while on active duty or inactive duty training and who became entitled to basic pay while receiving hospital or medical care, including out-patient care, for that disability, is considered to have been on active duty or inactive duty training, as the case may be, for as long as he is entitled to that pay.
**(b)** A person who is discharged, or released from active duty (other than for training), is considered to continue on that duty during the period following the date of his discharge or release that, as determined by the Secretary concerned, is necessary for that person to go to his home by the most direct route. That period may not end before midnight of the day on which the member is discharged or released.
**(c)** Repealed. Pub. L. 109–163, div. A, title VI, § 664(a)(2)(B), Jan. 6, 2006, 119 Stat. 3316.]
**(d)**
(1) In the case of a person described in paragraph (2), a death gratuity shall be payable, subject to section 664(c) of the National Defense Authorization Act for Fiscal Year 2006, for the death of such person that is in addition to the death gratuity payable in the case of such death under subsection (a).
(2) This subsection applies in the case of a person who died during the period beginning on October 7, 2001, and ending on August 31, 2005, while a member of the armed forces on active duty and whose death did not establish eligibility for an additional death gratuity under the prior subsection (e) of this section (as added by section 1013(b) of Public Law 109–13; 119 Stat. 247), because the person was not described in paragraph (2) of that prior subsection.
(3) The amount of additional death gratuity payable under this subsection shall be $150,000.
(4) A payment pursuant to this subsection shall be paid in the same manner as provided under paragraph (4) of the prior subsection (e) of this section (as added by section 1013(b) of Public Law 109–13; 119 Stat. 247), for payments pursuant to paragraph (3)(A) of that prior subsection.
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Federal law — U.S. Code and appendices · legal_authorities
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Source: U.S. Code supplied Markdown snapshot · 37 U.S.C. § 411h
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The following persons are entitled to the basic pay of the pay grade to which assigned or distributed, in accordance with their years of service computed under [section 205 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title37-section205&num=0&edition=prelim)—
(1) a member of a uniformed service who is on active duty; and
(2) a member of a uniformed service, or a member of the National Guard who is not a Reserve of the Army or the Air Force, who is participating in full-time training, training duty with pay, or other full-time duty, provided by law, including participation in exercises or the performance of duty under section 10302, 10305, 10502, or 12402 of title 10, or section 503, 504, 505, or 506 of title 32.
**(b)** For the purposes of subsection (a), under regulations prescribed by the President, the time necessary for a member of a uniformed service who is called or ordered to active duty for a period of more than 30 days to travel from his home to his first duty station and from his last duty station to his home, by the mode of transportation authorized in his call or orders, is considered active duty.
**(c)**
(1) A member of the National Guard who is called into Federal service for a period of 30 days or less is entitled to basic pay from the date on which the member, in person or by authorized telephonic or electronic means, contacts the member’s unit.
(2) Paragraph (1) does not authorize any expenditure to be paid for a period before the date on which the unit receives the member’s contact provided under such paragraph.
(3) The Secretary of the Army, with respect to the Army National Guard, and the Secretary of the Air Force, with respect to the Air National Guard, shall prescribe such regulations as may be necessa
Source: Supplied U.S. Code snapshot — release unconfirmed · 37 U.S.C. § 204
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** Except as provided in [section 1480 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1480&num=0&edition=prelim), the Secretary concerned shall have a death gratuity paid to or for the survivor prescribed by [section 1477 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1477&num=0&edition=prelim), immediately upon receiving official notification of the death of—
(1) a member of an armed force under his jurisdiction who dies while on active duty or while performing authorized travel to or from active duty;
(2) a Reserve of an armed force who dies while on inactive duty training (other than work or study in connection with a correspondence course of an armed force or attendance, in an inactive status, at an educational institution under the sponsorship of an armed force or the Public Health Service);
(3) any Reserve of an armed force who, when authorized or required by an authority designated by the Secretary, assumed an obligation to perform active duty for training, or inactive duty training (other than work or study in connection with a correspondence course of an armed force or attendance, in an inactive status, at an educational institution, under the sponsorship of an armed force or the Public Health Service), and who dies while traveling directly to or from that active duty for training or inactive duty training or while staying at the Reserve’s residence, when so authorized by proper authority, during the period of such inactive duty training or between successive days of inactive duty training;
(4) any member of a reserve officers’ training corps who dies while performing annual training duty under orders, or while performing authorized travel to or from that annual tra
Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 1475
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Federal law — U.S. Code and appendices · legal_authorities
**(a)**
(1) Subject to an election under paragraph (2), any policy of insurance purchased by the Secretary under [section 1966 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section1966&num=0&edition=prelim) shall automatically insure the following persons against death:
(A) In the case of any member of a uniformed service on active duty (other than active duty for training)—
(i) the member; and
(ii) each insurable dependent of the member (other than a dependent who is also a member of a uniformed service and, because of such membership, is automatically insured under this paragraph).
(B) Any member of a uniformed service on active duty for training or inactive duty training scheduled in advance by competent authority.
(C) In the case of any member of the Ready Reserve of a uniformed service who meets the qualifications set forth in subparagraph (B) or (C) of [section 1965(5) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section1965/5&num=0&edition=prelim)—
(i) the member; and
(ii) each insurable dependent of the member (other than a dependent who is also a member of a uniformed service and, because of such membership, is automatically insured under this paragraph).
(2)
(A) A member may elect in writing not to be insured under this subchapter.
(B) A member may elect in writing not to insure the member’s spouse under this subchapter.
(3)
(A) Subject to subparagraphs (B), (C), and (D), the amount for which a person is insured under this subchapter is as follows:
(i) In the case of a member, $500,000.
(ii) In the case of a member’s spouse, $100,000.
(iii) In the case of a member’s child, $10,000.
(B) A member may elect in writing to be insur
Source: Supplied U.S. Code snapshot — release unconfirmed · 38 U.S.C. § 1967
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Federal law — U.S. Code and appendices · legal_authorities
**(a)**
(1) Except as provided in [section 1480 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1480&num=0&edition=prelim), the Secretary concerned shall pay a death gratuity to or for the survivors prescribed in [section 1477 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1477&num=0&edition=prelim) of each person who dies within 120 days after discharge or release from—
(A) active duty; or
(B) inactive-duty training (other than work or study in connection with a correspondence course of an armed force or attendance, in an inactive status, at an educational institution under the sponsorship of an armed force or the Public Health Service).
(2) A death gratuity may be paid under paragraph (1) only if the Secretary of Veterans Affairs determines that the death resulted from an injury or disease incurred or aggravated during—
(A) the active duty or inactive-duty training described in paragraph (1); or
(B) travel directly to or from such duty.
**(b)** For the purpose of this section, the standards and procedures for determining the incurrence or aggravation of a disease or injury are those applicable under the laws relating to disability compensation administered by the Department of Veterans Affairs, except that there is no requirement under this section that any incurrence or aggravation have been in line of duty.
**(c)** This section does not apply to the survivors of persons who were temporary members of the Coast Guard Reserve at the time of their death.
Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 1476
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Designation of Recipients.—**
(1) On and after July 1, 2008, or such earlier date as the Secretary of Defense may prescribe, a person covered by section 1475 or 1476 of this title may designate one or more persons to receive all or a portion of the amount payable under [section 1478 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1478&num=0&edition=prelim). The designation of a person to receive a portion of the amount shall indicate the percentage of the amount, to be specified only in 10 percent increments, that the designated person may receive. The balance of the amount of the death gratuity, if any, shall be paid in accordance with subsection (b).
(2) If a person covered by section 1475 or 1476 of this title has a spouse, but designates a person other than the spouse to receive all or a portion of the amount payable under [section 1478 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1478&num=0&edition=prelim), the Secretary concerned shall provide notice of the designation to the spouse.
**(b) Distribution of Remainder; Distribution in Absence of Designated Recipient.—** If a person covered by section 1475 or 1476 of this title does not make a designation under subsection (a) or designates only a portion of the amount payable under [section 1478 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1478&num=0&edition=prelim), the amount of the death gratuity not covered by a designation shall be paid as follows:
(1) To the surviving spouse of the person, if any.
(2) If there is no surviving spouse, to any surviving children (as prescribed by subsection (d)) of the person and the descendants of any deceased children by representation.
Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 1477
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
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Federal law — U.S. Code and appendices · legal_authorities
Page 1402
TITLE 10—ARMED FORCES
§ 1478
Subsec. (c). Pub. L. 110–181, § 645(a)(3), added subsec.
(c).
Pub. L. 110–181, § 645(a)(1), struck out subsec. (c) which
read as follows: ‘‘Clauses (3) and (4) of subsection (a), so
far as they apply to parents and persons in loco
parentis, include fathers and mothers through adop-
tion, and persons who stood in loco parentis to the de-
cedent for a period of not less than one year at any
time before he acquired a status described in section
1475 or 1476 of this title. However, only one father and
one mother, or their counterparts in loco parentis, may
be recognized in any case, and preference shall be given
to those who exercised a parental relationship on the
date, or most nearly before the date, on which the dece-
dent entered that status.’’
Subsec. (d). Pub. L. 110–181, § 645(a)(2), redesignated
subsec. (b) as (d) and substituted ‘‘Treatment of Chil-
dren.—Subsection (b)(2)’’ for ‘‘Subsection (a)(2)’’ in in-
troductory provisions.
Pub. L. 110–181, § 645(a)(1), struck out subsec. (d)
which read as follows: ‘‘During the period beginning on
the date of the enactment of this subsection and ending
on September 30, 2007, a person covered by section 1475
or 1476 of this title may designate another person to re-
ceive not more than 50 percent of the amount payable
under section 1478 of this title. The designation shall
indicate the percentage of the amount, to be specified
only in 10 percent increments up to the maximum of 50
percent, that the designated person may receive. The
balance of the amount of the death gratuity shall be
paid to or for the living survivors of the person con-
cerned in accordance with paragraphs (1) through (5) of
subsection (a).’’
Subsec. (e). Pub. L. 110–417 inserted period at end.
Pu
Source: Supplied 2024 U.S. Code historical extraction · 10 U.S.C. § 1478
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