To amend the Internal Revenue Code of 1986 to allow a credit for unreimbursed funeral expenses with respect to a deceased indigent individual.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Indigent Funeral Expense Reimbursement Act of 2011''.
SEC. 2. INDIGENT FUNERAL EXPENSES CREDIT.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end following new section:
``SEC. 45S. INDIGENT FUNERAL EXPENSES.
``(a) In General.--For purposes of section 38, the indigent funeral expenses credit for any taxable year is an amount equal to the qualified indigent funeral expenses of the taxpayer for the taxable year. ``(b) Limitation.--The aggregate amount of qualified indigent funeral expenses which may be taken into account under subsection (a) for a taxable year with respect to a deceased indigent individual shall not exceed $3,000. ``(c) Qualified Indigent Funeral Expenses.--For purposes of this section-- ``(1) In general.--The term `qualified indigent funeral expenses' means, with respect to any person in the trade or business of providing funeral or burial goods and services, any unreimbursed amount paid or incurred by such trade or business to provide funeral or burial goods and services for a deceased indigent individual. ``(2) Indigent individual.--The term `deceased indigent individual' means any deceased individual with respect to whom the cost of any such funeral or burial...