Establishes a tax credit for Gold Star children

This bill creates a $1,500 annual tax credit for children under 18 who are the children of U.S. military members who died while serving in combat during wartime. The credit directly benefits eligible Gold Star children by reducing their family's income tax liability, with any unused portion carried forward to future tax years. It applies to tax years beginning January 1, 2027, and the credit cannot exceed the taxpayer's total tax for the year. The policy specifically targets financial support for children of fallen service members, with no additional eligibility requirements beyond the parent's wartime death and the child's age.