To amend the Internal Revenue Code of 1986 to exclude from gross income amounts received for personal injuries or sickness resulting from service as a qualified public safety employee.

Bill: 113-hr-4537
Sponsor: full_name: Rep. Rangel, Charles B. [D-NY-13]
Introduced: 2014-04-30
Policy area: Taxation
Subjects: Disability assistance

Emergency medical services and trauma care

Fires

First responders and emergency personnel

Government employee pay, benefits, personnel management

Health personnel

Income tax exclusion

Law enforcement officers

State and local government operations
Latest action: action_date: 2014-04-30
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2014-04-30
action_desc: Introduced in House
text: <p>Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from service as a qualified public safety employee (defined as a state or local employee who provides police protection, firefighting services, or emergency medical services). </p>

tv_txt: I 113th CONGRESS 2d Session H. R. 4537 IN THE HOUSE OF REPRESENTATIVES April 30, 2014 Mr. Rangel 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 amounts received for personal injuries or sickness resulting from service as a qualified public safety employee.

1. Amounts received for personal injuries or sickness resulting from service as a qualified public safety employee excluded from gross income (a) In general Section 104(a)(4) of the Internal Revenue Code of 1986 is amended by inserting or from service as a qualified public safety employee (as defined in section 72(t)(10)(B)), before or as a disability annuity . (b) Effective date The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act.