; and . (c) Notice of tax treatment The Secretary shall provide a notice to each individual receiving assistance under this section, including under the amendments made under subsection (b), that such assistance is excludable from gross income under section 139H of the Internal Revenue Code of 1986. 104. Other terms and conditions of benefits The benefits under section 102 and 103(a) shall have the following terms and conditions: (1) On October 1 of each fiscal year beginning after the date of enactment of this Act, the Secretary of Education shall adjust the level of each benefit payable immediately before such October 1, to reflect the annual percentage change in the Consumer Price Index for All Urban Consumers, published by the Bureau of Labor Statistics, occurring in the 1-year period ending on June 1 immediately preceding such October 1. (2) The benefits shall be in addition to any other benefit that may be due from any other source. (3) No benefit paid shall be subject to execution or attachment. (4) Any benefit (other than living expenses) paid with respect to the victim shall be the amount payable as of the date of death of such victim. II Tax provisions relating to elementary or secondary school staff members killed in an act of violence while performing school duties 201. Tax provisions relating to elementary or secondary school staff members killed in an act of violence while performing school duties (a) Teacher’s wages in year of death excluded from income (1) In general Part II of subchapter J of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 693. Income taxes of elementary or secondary school staff members killed in an act of violence while performing school duties In the case of any individual who is a victim (as defined by section 101(7) of the Teacher Victims’ Family Assistance Act of 2019 ), any tax imposed by this subtitle on any amount received by such individual by reason of school employment shall not apply with respect to the