Don't Tax Our Fallen Public Safety Heroes Act

Bill: 113-s-2377
Sponsor: full_name: Sen. Ayotte, Kelly [R-NH]
Introduced: 2014-05-21
Policy area: Taxation
Subjects: Employee benefits and pensions

Government employee pay, benefits, personnel management

Income tax exclusion

Law enforcement officers
Latest action: action_date: 2014-05-21
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2014-05-21
action_desc: Introduced in Senate
text: <p>Don't Tax Our Fallen Public Safety Heroes Act - Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, federal public safety officer death benefits or amounts&nbsp;paid under a state program to surviving dependents of a public safety officer who died as the direct and proximate result of a personal injury sustained in the line of duty. Makes this Act applicable to amounts received after December 31, 2011.</p>

tv_txt: II 113th CONGRESS 2d Session S. 2377 IN THE SENATE OF THE UNITED STATES May 21, 2014 Ms. Ayotte introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to exclude certain compensation received by public safety officers and their dependents from gross income.

1. Short title This Act may be cited as the Don’t Tax Our Fallen Public Safety Heroes Act . 2. Exclusion of certain compensation received by public safety officers and their dependents (a) In general Subsection (a) of section 104 of the Internal Revenue Code of 1986 is amended by striking and at the end of paragraph (4), by striking the period at the end of paragraph (5) and inserting ; and , and by inserting after paragraph (5) the following new paragraph: (6) amounts received pursuant to— (A) section 1201 of the Omnibus Crime Control and Safe Streets Act of 1968 ( 42 U.S.C. 3796 ); or (B) a program established under the laws of any State which provides monetary compensation for surviving dependents of a public safety officer who has died as the direct and proximate result of a personal injury sustained in the line of duty. . (b) Effective date The amendments made by this section shall apply to amounts received after December 31, 2011.