; (3) in subsection (d), by adding at the end the following: (7) If a person covered by this section does not have any eligible survivors, as described in this subsection, and that person has not designated an alternate person to receive a payment under this section, the payment shall be paid to the personal representative of the person’s estate. ; and (4) by adding at the end the following: (f) 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. . (b) Applicability The amendments made by subsection (a) shall apply with respect to any death occurring on or after the date of enactment of this Act. 5. Agency gratuity for deaths sustained in the line of duty abroad (a) In general Section 413 of the Foreign Service Act of 1980 ( 22 U.S.C. 3973 ) is amended— (1) in subsection (a)— (A) in the first sentence, by striking dependents and inserting beneficiaries ; and (B) in the second sentence, by inserting , except as provided in subsection (e) after payable from any source ; (2) by amending subsection (b) to read as follows: (b) Executive agencies The head of an executive agency shall, pursuant to guidance issued under subsection (c), make a death gratuity payment authorized by this section to the surviving beneficiaries of— (1) any employee of that agency who dies as a result of injuries sustained in the performance of duty abroad while subject to the authority of the chief of mission pursuant to section 207; or (2) an individual in a special category serving in an uncompensated capacity for that agency abroad in support of a diplomatic mission, as identified in guidance issued under subsection (c), who dies as a result of injuries sustained in the performance of duty abroad.