H.R.3961: To amend the Internal Revenue Code of 1986 to provide relief with respect to the children of members of the Armed Forces of the United States who die as a result of service in a combat zone.

Amends the Internal Revenue Code to: (1) increase to $5,000 the maximum dollar amount of the child tax credit for the surviving spouse and children of a member of the Armed Forces who dies while serving in a combat zone; and (2) waive the adjusted gross income limitation applicable to the child tax credit for such military families.