Don't Tax Our Fallen Public Safety Heroes Act

Bill: 114-hr-606
Sponsor: full_name: Rep. Paulsen, Erik [R-MN-3]
Introduced: 2015-01-28
Policy area: Taxation
Subjects: Employee benefits and pensions

Government employee pay, benefits, personnel management

Income tax exclusion

Law enforcement officers
Latest action: action_date: 2015-05-22
text: Became Public Law No: 114-14.

Summaries:
action_date: 2015-01-28
action_desc: Introduced in House
text: <p><strong>Don't Tax Our Fallen Public Safety Heroes Act </strong></p> <p>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.</p>

action_date: 2015-05-12
action_desc: Passed House without amendment
text: <p>(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)</p> <p><strong>Don't Tax Our Fallen Public Safety Heroes Act </strong></p> <p>(Sec. 2) This bill amends the Internal Revenue Code to exclude from gross income, for income tax purposes, amounts paid: (1) by the Bureau of Justice Assistance of the Department of Justice as a public safety officer survivor's benefit or a public safety officer disability benefit, or (2) under a state program that provides 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. The tax exclusion does not apply to any amounts that would have been payable if the death of the public safety officer had occurred other than as the direct and proximate result of a personal injury sustained in the line of duty. </p>

action_date: 2015-05-14
action_desc: Passed Senate without amendment
text: <p>(This measure has not been amended since it was introduced. The expanded summary of the House passed version is repeated here.)</p> <p><strong>Don't Tax Our Fallen Public Safety Heroes Act </strong></p> <p>(Sec. 2) This bill amends the Internal Revenue Code to exclude from gross income, for income tax purposes, amounts paid: (1) by the Bureau of Justice Assistance of the Department of Justice as a public safety officer survivor's benefit or a public safety officer disability benefit, or (2) under a state program that provides 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. The tax exclusion does not apply to any amounts that would have been payable if the death of the public safety officer had occurred other than as the direct and proximate result of a personal injury sustained in the line of duty. </p>

action_date: 2015-05-22
action_desc: Public Law
text: <p>(This measure has not been amended since it was introduced. The expanded summary of the House passed version is repeated here.)</p> <p><strong>Don't Tax Our Fallen Public Safety Heroes Act </strong></p> <p>(Sec. 2) This bill amends the Internal Revenue Code to exclude from gross income, for income tax purposes, amounts paid: (1) by the Bureau of Justice Assistance of the Department of Justice as a public safety officer survivor's benefit or a public safety officer disability benefit, or (2) under a state program that provides 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. The tax exclusion does not apply to any amounts that would have been payable if the death of the public safety officer had occurred other than as the direct and proximate result of a personal injury sustained in the line of duty. </p>

tv_txt: I 114th CONGRESS 1st Session H. R. 606 IN THE HOUSE OF REPRESENTATIVES January 28, 2015 Mr. Paulsen (for himself, Mr. Costello of Pennsylvania , Mr. Byrne , Mr. Pascrell , and Mr. Reichert ) 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 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 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, except that subparagraph (B) shall not apply to any amounts that would have been payable if death of the public safety officer had occurred other than as the direct and proximate result of a personal injury sustained in the line of duty. .

tv_txt: I 114th CONGRESS 1st Session H. R. 606 IN THE HOUSE OF REPRESENTATIVES AN ACT 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 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, except that subparagraph (B) shall not apply to any amounts that would have been payable if death of the public safety officer had occurred other than as the direct and proximate result of a personal injury sustained in the line of duty. .

Passed the House of Representatives May 12, 2015. Karen L. Haas, Clerk.

tv_txt: II 114th CONGRESS 1st Session H. R. 606 IN THE SENATE OF THE UNITED STATES May 13, 2015 Received AN ACT 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 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, except that subparagraph (B) shall not apply to any amounts that would have been payable if death of the public safety officer had occurred other than as the direct and proximate result of a personal injury sustained in the line of duty. .

Passed the House of Representatives May 12, 2015. Karen L. Haas, Clerk

tv_txt: I One Hundred Fourteenth Congress of the United States of America At the First Session Begun and held at the City of Washington on Tuesday, the sixth day of January, two thousand and fifteen H. R. 606 AN ACT 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 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, except that subparagraph (B) shall not apply to any amounts that would have been payable if death of the public safety officer had occurred other than as the direct and proximate result of a personal injury sustained in the line of duty. .

Speaker of the House of Representatives. Vice President of the United States and President of the Senate.