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H.R. 5767 (113th): Don’t Tax Our Fallen Public Safety Heroes Act

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The text of the bill below is as of Nov 20, 2014 (Introduced). The bill was not enacted into law.

I

113th CONGRESS

2d Session

H. R. 5767

IN THE HOUSE OF REPRESENTATIVES

November 20, 2014

(for himself 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.

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