I 
116TH CONGRESS 
1ST SESSION H. R. 2560 
To amend the Internal Revenue Code of 1986 to exclude certain disability- 
related first responder retirement payments from gross income. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 7, 2019 
Mr. NORMAN (for himself, Mr. MEADOWS, Mr. FITZPATRICK, Mr. RUPPERS-
BERGER, 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 pay-
ments from gross income. 
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 First Respond-
ers First Act’’. 
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SEC. 2. EXCLUSION OF CERTAIN DISABILITY-RELATED 
FIRST RESPONDER RETIREMENT PAYMENTS. 
(a) IN GENERAL.—Part III of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
by inserting after section 139B the following new section: 
‘‘SEC. 139C. CERTAIN DISABILITY-RELATED FIRST RE-
SPONDER RETIREMENT PAYMENTS. 
‘‘(a) IN GENERAL.—In the case of an individual who 
receives qualified first responder retirement payments for 
any taxable year, gross income shall not include so much 
of such payments as do not exceed the annualized exclud-
able disability amount with respect to such individual. 
‘‘(b) QUALIFIED FIRST RESPONDER RETIREMENT 
PAYMENTS.—For purposes of this section, the term ‘quali-
fied first responder retirement payments’ means, with re-
spect to any taxable year, any pension or annuity which 
but for this section would be includible in gross income 
for such taxable year and which is received— 
‘‘(1) from a plan described in clause (iii), (iv), 
(v), or (vi) of section 402(c)(8)(B), and 
‘‘(2) in connection with such individual’s quali-
fied first responder service. 
‘‘(c) 
ANNUALIZED
EXCLUDABLE
DISABILITY 
AMOUNT.—For purposes of this section— 
‘‘(1) IN GENERAL.—The term ‘annualized ex-
cludable disability amount’ means, with respect to 
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any individual, the service-connected excludable dis-
ability amounts which are properly attributable to 
the 12-month period immediately preceding the date 
on which such individual attains retirement age. 
‘‘(2) SERVICE-CONNECTED
EXCLUDABLE
DIS-
ABILITY AMOUNT.—The term ‘service-connected ex-
cludable disability amount’ means periodic payments 
received by an individual which— 
‘‘(A) are not includible in such individual’s 
gross income under section 104(a)(1), 
‘‘(B) are received in connection with such 
individual’s qualified first responder service, 
and 
‘‘(C) terminate when such individual at-
tains retirement age. 
‘‘(3) SPECIAL RULE FOR PARTIAL-YEAR PAY-
MENTS.—In the case of an individual who only re-
ceives 
service-connected 
excludable 
disability 
amounts properly attributable to a portion of the 12- 
month period described in paragraph (1), such para-
graph shall be applied by multiplying such amounts 
by the ratio of 365 to the number of days in such 
period to which such amounts were properly attrib-
utable. 
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‘‘(d) QUALIFIED FIRST RESPONDER SERVICE.—For 
purposes of this section, the term ‘qualified first responder 
service’ means service as a law enforcement officer, fire-
fighter, paramedic, or emergency medical technician.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for part III of subchapter B of chapter 1 is amended by 
inserting after the item relating to section 139B the fol-
lowing new item: 
‘‘Sec. 139C. Certain disability-related first responder retirement payments.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts received with respect 
to taxable years beginning after the date of the enactment 
of this Act. 
Æ 
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