I 

115TH CONGRESS 

2D SESSION H. R. 5860 

To amend the Internal Revenue Code of 1986 to allow first responders 

to continue to exclude service-connected disability pension payments after 

reaching the age of retirement. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 17, 2018 

Mr. NORMAN (for himself, Mr. POSEY, Mr. HUIZENGA, Mr. FLORES, Mr. ROE

of Tennessee, Mr. WEBER of Texas, Mr. KIND, Mr. MEADOWS, Mr. 

COOK, Mr. JOHNSON of Ohio, Mr. DESJARLAIS, Mr. LATTA, Mr. 

FITZPATRICK, Mr. MOONEY of West Virginia, and Mr. ROGERS of Alabama) 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 allow first 

responders to continue to exclude service-connected disability pension payments after reaching the age of retirement. 

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 Our First5 Responders First Act of 2018’’. 


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1 SEC. 2. CONTINUED EXCLUSION OF FIRST RESPONDER 

2 SERVICE-CONNECTED DISABILITY PAYMENTS 

3 AFTER AGE OF RETIREMENT. 

4 (a) IN GENERAL.—Section 104 of the Internal Rev5 enue Code of 1986 is amended by redesignating subsection 

6 (d) as subsection (e) and by inserting after subsection (c) 

7 the following new subsection: 

8 ‘‘(d) SPECIAL RULE FOR FIRST RESPONDER SERV9 ICE-CONNECTED DISABILITY PAYMENTS AFTER AGE OF

10 RETIREMENT.— 

11 ‘‘(1) IN GENERAL.—In the case of an individual 

12 who receives a service-connected disability excludable 

13 amount, gross income shall not include such amount 

14 of any retirement pension or annuity which— 

15 ‘‘(A) is received by such individual with re16 spect to the service to which the service-con17 nected disability excludable amount relates, 

18 ‘‘(B) is determined by reference to the in19 dividual’s age, length of service, or contribu20 tions, and 

21 ‘‘(C) does not exceed the service-connected 

22 disability excludable amount (determined on an 

23 annualized basis under such regulations or 

24 other guidance as the Secretary may prescribe). 

25 ‘‘(2) SERVICE-CONNECTED DISABILITY EXCLUD26 ABLE AMOUNT.—For purposes of this subsection, 


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1 the term ‘service-connected disability excludable 

2 amount’ means an amount received by an individual 

3 which ceases upon reaching retirement age and is 

4 not includible in gross income under subsection 

5 (a)(1) by reason of a service-connected disability as 

6 a law enforcement officer (as such term is defined 

7 in section 1204 of the Omnibus Crime Control and 

8 Safe Streets Act of 1968), an employee in fire pro9 tection activities (as such term is defined in section 

10 3(y) of the Fair Labor Standards Act of 1938), or 

11 an individual who provides out-of-hospital emergency 

12 medical care (including emergency medical techni13 cian, paramedic, or first-responder).’’. 

14 (b) EFFECTIVE DATE.—The amendments made by 

15 this section shall apply to taxable years beginning after 

16 the date of the enactment of this Act. 

Æ 


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