[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1630 Introduced in House (IH)]

  1st Session
                                H. R. 1630

 To exclude from gross income certain disability benefits received by 
                former police officers or firefighters.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 12, 1995

  Mr. Schaefer (for himself, Mr. Skaggs, Mr. Allard, Mr. Hefley, Mr. 
 McInnis, and Mrs. Schroeder) introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To exclude from gross income certain disability benefits received by 
                former police officers or firefighters.
    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. CERTAIN DISABILITY BENEFITS RECEIVED BY FORMER POLICE 
              OFFICERS OR FIREFIGHTERS.

    (a) General Rule.--Any amount to which this section applies shall 
be treated for purposes of section 104(a)(1) of the Internal Revenue 
Code of 1986 as received under a workmen's compensation act as 
compensation for personal injuries or sickness.
    (b) Amounts To Which Section Applies.--
            (1) In general.--This section shall apply to any amount 
        which is paid by an eligible State plan to an individual (or to 
        the survivors of an individual) if--
                    (A) such individual was an employee of any police 
                department or fire department which is organized and 
                operated by the State maintaining such plan or by a 
                political subdivision of such State,
                    (B) such amount is paid by reason of such 
                individual's disability, and
                    (C) there is an admission by the employer or his 
                agent, or there is a finding or determination by a 
                State or local workers compensation board, that such 
                disability was due to an occupational injury or 
                sickness.
            (2) Exclusion of certain amounts.--This section shall not 
        apply to--
                    (A) the portion of any benefit based on length of 
                service, age, or the employee's contribution; or
                    (B) disabilities that are presumed to be work-
                related.
    (c) Eligible State Plan.--For purposes of this section, the term 
``eligible State plan'' means any plan maintained by a State if such 
plan--
            (1) was established on January 1, 1980, by State law,
            (2) pays disability benefits regardless of whether the 
        disability resulted from employment, and
            (3) does not vary the amount of disability benefits on the 
        basis of whether the disability resulted from employment.
    (d) Effective Date.--This section shall apply to amounts paid after 
the date of the enactment of this Act.
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