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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Nov 20, 2014.
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 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.