Make funeral, interment and associated expenses tax deductible retroactively.

Funeral, interment and associated expenses should be tax deductible retroactively. These are once-in-a-lifetime expenses that can impose a heavy financial burden on a family. For seniors, these expenses are paid from Social Security income and/or from IRA withdrawals. The latter are ordinary income and, therefore, are taxed at the marginal tax rate. This is a "double whammy" for those with limited resources. First, the money is taken from an IRA, typically most retirees' single largest financial resource, and second, the withdrawal is taxed at the retiree's highest tax rate, increasing the financial burden. Make these expenses -- funeral, cemetery plot, monument, etc. -- tax deductible and ameliorate the financial impact.