Putting First Responders First Act
Bill: S.1618 | Sponsor: Sen. Daines, Steve (R-MT)
Policy area: Taxation

Summary:
Putting First Responders First Act
This bill modifies the requirements for calculating taxable income to allow first responders to exclude from gross income certain service-connected disability payments received as part of a pension or annuity after reaching the age of retirement. The bill applies to law enforcement officers, employees in fire protection activities, and individuals who provide out-of-hospital emergency medical care.

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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Putting First Responders First 
Act''.

SEC. 2. CONTINUED EXCLUSION OF FIRST RESPONDER SERVICE-CONNECTED 
              DISABILITY PAYMENTS AFTER AGE OF RETIREMENT.

    (a) In General.--Section 104 of the Internal Revenue 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 Service-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 respect 
                to the service to which the service-connected 
                disability excludable amount relates,
                    ``(B) is determined by reference to the 
                individual's age, length of service, or contributions, 
                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 excludable amount.--For 
        purposes of this subsection, 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 
        protection 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 technician, 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.
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