I 

116TH CONGRESS 

1ST SESSION H. R. 2560 

To amend the Internal Revenue Code of 1986 to exclude certain disabilityrelated first responder retirement payments from gross income. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 7, 2019 

Mr. NORMAN (for himself, Mr. MEADOWS, Mr. FITZPATRICK, Mr. RUPPERSBERGER, Ms. SHERRILL, Ms. STEFANIK, Mr. COLE, and Mr. GIANFORTE) 

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 exclude 

certain disability-related first responder retirement payments from gross income. 

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 ‘‘Putting First Respond5 ers First Act’’. 


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1 SEC. 2. EXCLUSION OF CERTAIN DISABILITY-RELATED 

2 FIRST RESPONDER RETIREMENT PAYMENTS. 

3 (a) IN GENERAL.—Part III of subchapter B of chap4 ter 1 of the Internal Revenue Code of 1986 is amended 

5 by inserting after section 139B the following new section: 

6 ‘‘SEC. 139C. CERTAIN DISABILITY-RELATED FIRST RE7 SPONDER RETIREMENT PAYMENTS. 

8 ‘‘(a) IN GENERAL.—In the case of an individual who 

9 receives qualified first responder retirement payments for 

10 any taxable year, gross income shall not include so much 

11 of such payments as do not exceed the annualized exclud12 able disability amount with respect to such individual. 

13 ‘‘(b) QUALIFIED FIRST RESPONDER RETIREMENT

14 PAYMENTS.—For purposes of this section, the term ‘quali15 fied first responder retirement payments’ means, with re16 spect to any taxable year, any pension or annuity which 

17 but for this section would be includible in gross income 

18 for such taxable year and which is received— 

19 ‘‘(1) from a plan described in clause (iii), (iv), 

20 (v), or (vi) of section 402(c)(8)(B), and 

21 ‘‘(2) in connection with such individual’s quali22 fied first responder service. 

23 ‘‘(c) ANNUALIZED EXCLUDABLE DISABILITY

24 AMOUNT.—For purposes of this section— 

25 ‘‘(1) IN GENERAL.—The term ‘annualized ex26 cludable disability amount’ means, with respect to 


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1 any individual, the service-connected excludable dis2 ability amounts which are properly attributable to 

3 the 12-month period immediately preceding the date 

4 on which such individual attains retirement age. 

5 ‘‘(2) SERVICE-CONNECTED EXCLUDABLE DIS6 ABILITY AMOUNT.—The term ‘service-connected ex7 cludable disability amount’ means periodic payments 

8 received by an individual which— 

9 ‘‘(A) are not includible in such individual’s 

10 gross income under section 104(a)(1), 

11 ‘‘(B) are received in connection with such 

12 individual’s qualified first responder service, 

13 and 

14 ‘‘(C) terminate when such individual at15 tains retirement age. 

16 ‘‘(3) SPECIAL RULE FOR PARTIAL-YEAR PAY17 MENTS.—In the case of an individual who only re18 ceives service-connected excludable disability 

19 amounts properly attributable to a portion of the 12- 

20 month period described in paragraph (1), such para21 graph shall be applied by multiplying such amounts 

22 by the ratio of 365 to the number of days in such 

23 period to which such amounts were properly attrib24 utable. 


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1 ‘‘(d) QUALIFIED FIRST RESPONDER SERVICE.—For 

2 purposes of this section, the term ‘qualified first responder 

3 service’ means service as a law enforcement officer, fire4 fighter, paramedic, or emergency medical technician.’’. 

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

6 for part III of subchapter B of chapter 1 is amended by 

7 inserting after the item relating to section 139B the fol8 lowing new item: 

‘‘Sec. 139C. Certain disability-related first responder retirement payments.’’. 

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

10 this section shall apply to amounts received with respect 

11 to taxable years beginning after the date of the enactment 

12 of this Act. 

Æ 


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