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S. 2355 (113th): Don’t Tax Our Fallen Public Safety Heroes Act


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


II

113th CONGRESS

2d Session

S. 2355

IN THE SENATE OF THE UNITED STATES

May 20, 2014

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 the date of the enactment of this Act.