I 

109TH CONGRESS 

1ST SESSION H. R. 2822 

To amend the Internal Revenue Code of 1986 to provide a tax credit for 

police officers and professional firefighters, and to exclude from income 

certain benefits received by public safety volunteers. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 8, 2005 

Mr. PAUL introduced the following bill; which was referred to the Committee 

on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

a tax credit for police officers and professional firefighters, and to exclude from income certain benefits 

received by public safety volunteers. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Public Safety Tax Cut 

5 Act’’. 
2 

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1 SEC. 2. CREDIT FOR POLICE OFFICERS AND PROFES2 SIONAL FIREFIGHTERS. 

3 (a) IN GENERAL.—Subpart A of part IV of sub4 chapter A of chapter 1 of the Internal Revenue Code of 

5 1986 (relating to nonrefundable personal credits) is 

6 amended by inserting after section 25B the following new 

7 section: 

8 ‘‘SEC. 25C. POLICE OFFICERS AND PROFESSIONAL FIRE9 FIGHTERS. 

10 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli11 gible individual, there shall be allowed as a credit against 

12 the tax imposed by this chapter for a taxable year an 

13 amount equal to $1,000. 

14 ‘‘(b) ELIGIBLE INDIVIDUAL.—For purposes of sub15 section (a), the term ‘eligible individual’ means an indi16 vidual who— 

17 ‘‘(1) is a police officer or firefighter in a police 

18 department or fire department which is organized 

19 and operated by a State or political subdivision to 

20 provide police protection, firefighting services, or 

21 emergency medical services for any area within the 

22 jurisdiction of such State or political subdivision, 

23 and 

24 ‘‘(2) is employed on a full-time basis during the 

25 taxable year as a police officer or firefighter.’’. 
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1 (b) CLERICAL AMENDMENT.—The table of sections 

2 for subpart A of part IV of subchapter A of chapter 1 

3 of such Code is amended by inserting after the item relat4 ing to section 25B the following new item: 

‘‘Sec. 25C. Police officers and professional firefighters.’’. 

5 (c) EFFECTIVE DATE.—The amendments made by 

6 this section shall apply to taxable years beginning after 

7 December 31, 2005. 

8 SEC. 3. EXCLUSION FROM GROSS INCOME OF CERTAIN 

9 BENEFITS RECEIVED BY PUBLIC SAFETY 

10 VOLUNTEERS. 

11 (a) IN GENERAL.—Part III of subchapter B of chap12 ter 1 of the Internal Revenue Code of 1986 (relating to 

13 items specifically excluded from gross income) is amended 

14 by inserting after section 139A the following new section: 

15 ‘‘SEC. 139B. BENEFITS RECEIVED BY PUBLIC SAFETY VOL16 UNTEERS. 

17 ‘‘(a) IN GENERAL.—Gross income does not include 

18 the value of any public services benefits received by a pub19 lic safety volunteer. 

20 ‘‘(b) DEFINITIONS.—For purposes of this section— 

21 ‘‘(1) The term ‘public services benefits’ means 

22 services such as water, sewer, trash pickup, or other 

23 similar services provided by a State or local govern24 ment agency as a benefit to its public safety volun25 teers. 
4 

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1 ‘‘(2) The term ‘public safety volunteer’ means a 

2 volunteer firefighter or volunteer auxiliary police of3 ficer.’’. 

4 (b) CLERICAL AMENDMENT.—The table of sections 

5 for part III of subchapter B of chapter 1 of such Code 

6 is amended by inserting after the item relating to section 

7 139A the following: 

‘‘Sec. 139B. Benefits received by public safety volunteers.’’. 

8 (c) EFFECTIVE DATE.—The amendment made by 

9 this section shall apply to amounts received in taxable 

10 years beginning after December 31, 2005. 

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