I
105TH CONGRESS
1ST SESSION
H. R. 921
To amend the Internal Revenue Code of 1986 to exclude from gross income
pension benefits received by the survivors of law enforcement officers
killed in the line of duty.
IN THE HOUSE OF REPRESENTATIVES
MARCH 4, 1997
Ms. NORTON 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
from gross income pension benefits received by the survi-
vors of law enforcement officers killed in the line of
duty.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. EXCLUSION FROM GROSS INCOME FOR SURVI-
VOR BENEFITS ATTRIBUTABLE TO SERVICE
BY A LAW ENFORCEMENT OFFICER WHO IS
KILLED IN THE LINE OF DUTY.
(a) IN GENERAL.—Part III of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to
items specifically excluded from gross income) is amended
by redesignating section 138 as section 139 and by insert-
ing after section 137 the following new section:
‘‘SEC. 138. SURVIVOR BENEFITS ATTRIBUTABLE TO SERV-
ICE BY A LAW ENFORCEMENT OFFICER WHO
IS KILLED IN THE LINE OF DUTY.
‘‘(a) IN GENERAL.—Gross income shall not include
any amount paid as a survivor annuity on account of the
death of a law enforcement officer killed in the line of
duty—
‘‘(1) if such annuity is provided under a govern-
mental plan which meets the requirements of section
401(a) to the spouse (or a former spouse) of the law
enforcement officer or to a child of such officer, and
‘‘(2) to the extent such annuity is attributable
to such officer’s service as a law enforcement officer.
‘‘(b) EXCEPTIONS.—
‘‘(1) IN
GENERAL.—Subsection (a) shall not
apply with respect to the death of any law enforce-
ment officer if—
‘‘(A) the death was caused by the inten-
tional misconduct of the officer or by such offi-
cer’s intention to bring about such officer’s
death,
‘‘(B) the officer was voluntarily intoxicated
(as defined in section 1204 of the Omnibus
Crime Control and Safe Streets Act of 1968) at
the time of death, or
‘‘(C) the officer was performing such offi-
cer’s duties in a grossly negligent manner at
the time of death.
‘‘(2) EXCEPTION FOR BENEFITS PAID TO CER-
TAIN INDIVIDUALS.—Subsection (a) shall not apply
to any payment to an individual whose actions were
a substantial contributing factor to the death of the
officer.
‘‘(c) LAW ENFORCEMENT OFFICER.—For purposes
of this section, the term ‘law enforcement officer’ means
an individual serving a public agency (as defined in section
1204 of the Omnibus Crime Control and Safe Streets Act
of 1968) in an official capacity, with or without compensa-
tion, as a law enforcement officer (as defined in such sec-
tion).’’
(b) CLERICAL AMENDMENT.—The table of sections
for part III of subchapter B of chapter 1 of such Code
is amended by striking the last item and inserting the fol-
lowing new items:
‘‘Sec. 138. Survivor benefits attributable to service by a law en-
forcement officer who is killed in the line of duty.
‘‘Sec. 139. Cross references to other Acts.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to amounts received in taxable
years beginning after December 31, 1996.
Æ