; and (8) by adding at the end the following: (g) 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. 6. Adjustment of certain death gratuities under title 10 of the United States Code (a) In general Section 1478 of title 10, United States Code, is amended— (1) in subsection (a), by inserting after $100,000 the following: , as adjusted each March 1 by the amount determined by the Secretary of Labor to represent the percentage change in the Consumer Price Index for All Urban Consumers (all items; United States city average) published for December of the preceding year over that Index published for the December of the year prior to the preceding year, adjusted to the nearest 1/10 of 1 percent ; and (2) by adding at the end the following: (e) 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. 7. Emergency supplemental authorization of appropriations (a) Definitions In this section— (1) the term agency means an agency that is authorized or required to make a payment under a covered provision; and (2) the term covered provision means— (A) section 5571 of title 5, United States Code, as added by section 2 of this Act; (B) section 8102a of such title, as amended by section 4 of this Act