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RESOLUTION URGING THE UNITED STATES CONGRESS TO ENACT THE MILITARY WIDOW�S TAX ELIMINATION ACT OF 2017, S. 339, H.R. 846 OR SIMILAR LEGISLATION THAT WOULD REPEAL THE MILITARY WIDOW�S TAX FOR SURVIVING SPOUSES OF MILITARY PERSONNEL

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WHEREAS, the United States Department of Defense (�DOD�) offers the Survivor Benefit Plan (�SBP�) as an optional insurance plan to ensure retirement income for surviving spouses and family members of deceased military retirees; and
WHEREAS, the United States Department of Veterans Affairs (�VA�) provides Dependency and Indemnity Compensation (�DIC�), a monthly entitlement benefit, to surviving spouses and unmarried children of service members who died while on active duty, or retirees who died of service-connected deaths; and
WHEREAS, current federal policy prohibits a military spouse from collecting the full annuity benefits from the SBP when the military spouse is also receiving compensation from the DIC; and
WHEREAS, under the Military Widow�s Tax offset, the government subtracts the value of the VA�s DIC from the DOD�s SBP, significantly reducing the compensation for the numerous family members of military personnel who have defended our nation; and
WHEREAS, the United States Congress has considered repeal of the SBP offset for over 12 years; and
WHEREAS, S. 339, a bill entitled the Military Widow�s Tax Elimination Act of 2017, was introduced by the United States Senator Bill Nelson (D-Florida) for consideration during the 115th Congress; and
WHEREAS, H.R. 846, a bill entitled the Military Surviving Spouses Equity Act, was introduced by United States Representative Joe Wilson (R-South Carolina) for consideration during the 115th Congress; and
WHEREAS, S. 339 and H.R. 846 would eliminate the Military Widow�s Tax offset by repealing the dollar for dollar reduction of the SBP from the DIC; and
WHEREAS, on October 3, 2017, this Board approved Resolution No. R-881-17, a resolution urging Congress to enact S. 339, H.R. 846 the Widow�s Tax Elimination Act of 2017, or similar legislation that would repeal the Military Widow�s Tax; and
WHEREAS, Resolution No. R-881-17 also authorized and directed the Office of Intergovernmental Affairs to include the item in the 2017 Federal Legislative Package; and
WHEREAS, this Board supports S. 339, H.R. 846 or similar legislation that would eliminate the Military Widow�s Tax and would like to include this item in the 2018 Federal Legislative Package,
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MIAMI-DADE COUNTY, FLORIDA, that this Board:
Section 1. Urges the United States Congress to enact S. 339, H.R. 846 or similar legislation that would repeal the requirement for a reduction of survivor annuities under the survivor benefit plan for surviving spouses of military personnel to offset the receipt of veterans dependency and indemnity compensation known as the Military Widow�s Tax.
Section 2. Directs the Clerk of the Board to transmit a certified copy of this resolution to United States Senator Bill Nelson (D-Florida), United States Representative Joe Wilson (R-South Carolina) and the Chair and Members of the Miami-Dade County Congressional Delegation.
Section 3. Directs the County�s federal lobbyists to advocate for the passage of the legislation set forth in Section 1 above, and authorizes and directs the Office of Intergovernmental Affairs to amend the 2018 Federal Legislative Package to include this item.