Military Death Gratuity Improvement Act of 2003

Military Death Gratuity Improvement Act of 2003 - Revises provisions concerning the exclusion from gross income of any qualified military benefit to redefine the term "qualified military benefit" to mean any allowance or in-kind benefit (other than personal use of a vehicle) which: (1) is received by any member or former member of the uniformed services or any dependent of such member by reason of such member's status or service as a member of such uniformed services; and (2) was excludable from gross income on December 31, 1991, (currently, September 9, 1986) under any provision of law, regulation, or administrative practice which was in effect on such date. Makes such revision applicable in the case of a death gratuity payable under chapter 75 of title 10 of the United States Code, with respect to a death occurring after September 10, 2001.