Putting First Responders First Act

Bill: 117-s-1618
Sponsor: full_name: Sen. Daines, Steve [R-MT]
Introduced: 2021-05-13
Policy area: Taxation
Subjects: Disability assistance

Emergency medical services and trauma care

Employee benefits and pensions

Fires

First responders and emergency personnel

Health personnel

Income tax exclusion

Law enforcement officers
Latest action: action_date: 2021-05-13
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2021-05-13
action_desc: Introduced in Senate
text: <p><b>Putting First Responders First Act </b></p> <p>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.</p>

tv_txt: II 117th CONGRESS 1st Session S. 1618 IN THE SENATE OF THE UNITED STATES May 13, 2021 Mr. Daines (for himself and Mr. Tester ) 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 allow first responders to continue to exclude service-connected disability pension payments after reaching the age of retirement.

1. Short title This Act may be cited as the Putting First Responders First Act . 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.