I 
117TH CONGRESS 
1ST SESSION H. R. 3060 
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 7, 2021 
Mr. NORMAN (for himself and Mr. RUPPERSBERGER) 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 dis-
ability pension payments after reaching the age of retire-
ment. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Putting Our First Re-
sponders First Act of 2021’’. 
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SEC. 2. CONTINUED EXCLUSION OF FIRST RESPONDER 
SERVICE-CONNECTED DISABILITY PAYMENTS 
AFTER AGE OF RETIREMENT. 
(a) IN GENERAL.—Section 104 of the Internal Rev-
enue Code of 1986 is amended by redesignating subsection 
(d) as subsection (e) and by inserting after subsection (c) 
the following new subsection: 
‘‘(d) SPECIAL RULE FOR FIRST RESPONDER SERV-
ICE-CONNECTED DISABILITY PAYMENTS AFTER AGE OF 
RETIREMENT.— 
‘‘(1) IN GENERAL.—In the case of an individual 
who receives a service-connected disability excludable 
amount, gross income shall not include such amount 
of any retirement pension or annuity which— 
‘‘(A) is received by such individual with re-
spect to the service to which the service-con-
nected disability excludable amount relates, 
‘‘(B) is determined by reference to the in-
dividual’s age, length of service, or contribu-
tions, and 
‘‘(C) does not exceed the service-connected 
disability excludable amount (determined on an 
annualized basis under such regulations or 
other guidance as the Secretary may prescribe). 
‘‘(2) SERVICE-CONNECTED DISABILITY EXCLUD-
ABLE
AMOUNT.—For purposes of this subsection, 
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the term ‘service-connected disability excludable 
amount’ means an amount received by an individual 
which ceases upon reaching retirement age and is 
not includible in gross income under subsection 
(a)(1) by reason of a service-connected disability as 
a law enforcement officer (as such term is defined 
in section 1204 of the Omnibus Crime Control and 
Safe Streets Act of 1968), an employee in fire pro-
tection activities (as such term is defined in section 
3(y) of the Fair Labor Standards Act of 1938), or 
an individual who provides out-of-hospital emergency 
medical care (including emergency medical techni-
cian, paramedic, or first responder).’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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