(2) in paragraph (3)(A), by striking ‘‘to which 
the eligible dependent would otherwise be entitled to 
receive’’ and inserting ‘‘that the eligible dependent 
receives’’. 
(b) CHILDREN.—Section 1212(a)(1) of the Omnibus 
Crime Control and Safe Streets Act of 1968 (42 U.S.C. 
3796d–1(a)(1)) is amended— 
(1) in subparagraph (A), by striking ‘‘or’’ at 
the end; 
(2) in subparagraph (B), by striking ‘‘a totally 
and permanently disabling injury’’ and inserting 
‘‘the officer’s catastrophic injury’’; 
(3) by redesignating subparagraph (B) as sub-
paragraph (C); and 
(4) by inserting after subparagraph (A) the fol-
lowing: 
‘‘(B) the child of the spouse of an officer de-
scribed in subparagraph (A) at the time of the offi-
cer’s death or on the date of the officer’s cata-
strophic injury; or’’. 
SEC. 4. CREDIT FOR CONTINUING CARE OF FIRST RE-
SPONDERS. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 (relating to refundable credits) is amended by insert-
ing after section 36 the following new section: 
‘‘SEC. 36A. CONTINUING CARE FOR INJURED FIRST RE-
SPONDERS. 
‘‘(a) ALLOWANCE OF CREDIT.—There shall be al-
lowed as a credit against the tax imposed by this subtitle 
for the taxable year an amount equal to the qualified med-
ical expenses paid or incurred during such taxable year 
by a qualified injured first responder or a family member 
of a qualified injured first responder. 
‘‘(b) LIMITATIONS.— 
‘‘(1) IN GENERAL.—The amount of the credit 
allowed under subsection (a) for any taxable year 
shall not exceed $7,500. 
‘‘(2) LIMITATION BASED ON ADJUSTED GROSS 
INCOME.—The amount of the credit allowed by sub-
section (a) (determined without regard to this sub-
section) shall be reduced (but not below zero) by 5 
percent of so much of the taxpayer’s adjusted gross 
income as exceeds $75,000 ($150,000 in the case of 
a joint return). 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFIED INJURED FIRST RESPONDER.— 
The term ‘qualified injured first responder’ means 
any public safety officer who has suffered an injury 
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that substantially diminishes the ability of the public 
safety officer to perform gainful work while per-
forming an official duty as a public safety officer. 
‘‘(2) FAMILY
MEMBER.—The term ‘family 
member’ includes family members described in sec-
tion 267(c)(4). 
‘‘(3) QUALIFIED
MEDICAL
EXPENSES.—The 
term ‘qualified medical expenses’ means expenses 
paid or incurred, not compensated for by insurance 
or otherwise, for medical care (within the meaning 
of section 213(d)) in connection with an injury of a 
qualified injured first responder which was incurred 
while the qualified injured first responder was per-
forming an official duty as a public safety officer. 
‘‘(4) PUBLIC
SAFETY
OFFICER.—The term 
‘public safety officer’ has the meaning given such 
term by section 1204(9) of the Omnibus Crime Con-
trol and Safe Streets Act of 1968. 
‘‘(d) NO DOUBLE BENEFIT.—No credit or deduction 
shall be allowed under this chapter with respect to any 
expenses which are taken into account under this sec-
tion.’’. 
(b) CONFORMING AMENDMENTS.— 
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(1) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting 
‘‘36A,’’ after ‘‘36,’’. 
(2) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of the Internal Rev-
enue Code of 1986 is amended by inserting after the 
item relating to section 36 the following new item: 
‘‘Sec. 36A. Continuing care for injured first responders.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2008. 
SEC. 5. EXPANDING COUNSELING AND MENTAL HEALTH 
SERVICES. 
(a) DEFINITIONS.—In this section— 
(1) the term ‘‘Director’’ means the Director of 
the Bureau of Justice Assistance; 
(2) the term ‘‘eligible organization’’ means an 
organization that provides free or reduced cost men-
tal health services or counseling to public safety offi-
cers seriously injured in the line of duty and the 
family members of public safety officers killed or se-
riously injured in the line of duty; 
(3) the term ‘‘public safety officer’’ has the 
meaning given that term in section 1204 of the Om-
nibus Crime Control and Safe Streets Act of 1968 
(42 U.S.C. 3796b); and 
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(4) the term ‘‘reduced cost’’, relating to mental 
health services or counseling, means that the organi-
zation providing the services or counseling charges 
not more than 50 percent of the amount that the or-
ganization would otherwise charge for the services or 
counseling. 
(b) AUTHORIZATION TO MAKE GRANTS.—The Direc-
tor may make grants to eligible organizations to provide 
mental health services or counseling to public safety offi-
cers seriously injured in the line of duty and the family 
members of public safety officers killed or seriously in-
jured in the line of duty. 
(c) APPLICATION.—An eligible organization desiring 
a grant under this section shall submit an application at 
such time, in such manner, and accompanied by such in-
formation as the Director may establish. 
Æ 
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