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 Ala-
bama) 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- 
Responders First Act of 2018’’. 
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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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