[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 921 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 921

To amend the Internal Revenue Code of 1986 to exclude from gross income 
pension benefits received by the survivors of law enforcement officers 
                      killed in the line of duty.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 4, 1997

  Ms. Norton 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 from gross income 
pension benefits received by the survivors of law enforcement officers 
                      killed in the line of duty.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXCLUSION FROM GROSS INCOME FOR SURVIVOR BENEFITS 
              ATTRIBUTABLE TO SERVICE BY A LAW ENFORCEMENT OFFICER WHO 
              IS KILLED IN THE LINE OF DUTY.

    (a) In General.--Part III of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 (relating to items specifically excluded 
from gross income) is amended by redesignating section 138 as section 
139 and by inserting after section 137 the following new section:

``SEC. 138. SURVIVOR BENEFITS ATTRIBUTABLE TO SERVICE BY A LAW 
              ENFORCEMENT OFFICER WHO IS KILLED IN THE LINE OF DUTY.

    ``(a) In General.--Gross income shall not include any amount paid 
as a survivor annuity on account of the death of a law enforcement 
officer killed in the line of duty--
            ``(1) if such annuity is provided under a governmental plan 
        which meets the requirements of section 401(a) to the spouse 
        (or a former spouse) of the law enforcement officer or to a 
        child of such officer, and
            ``(2) to the extent such annuity is attributable to such 
        officer's service as a law enforcement officer.
    ``(b) Exceptions.--
            ``(1) In general.--Subsection (a) shall not apply with 
        respect to the death of any law enforcement officer if--
                    ``(A) the death was caused by the intentional 
                misconduct of the officer or by such officer's 
                intention to bring about such officer's death,
                    ``(B) the officer was voluntarily intoxicated (as 
                defined in section 1204 of the Omnibus Crime Control 
                and Safe Streets Act of 1968) at the time of death, or
                    ``(C) the officer was performing such officer's 
                duties in a grossly negligent manner at the time of 
                death.
            ``(2) Exception for benefits paid to certain individuals.--
        Subsection (a) shall not apply to any payment to an individual 
        whose actions were a substantial contributing factor to the 
        death of the officer.
    ``(c) Law Enforcement Officer.--For purposes of this section, the 
term `law enforcement officer' means an individual serving a public 
agency (as defined in section 1204 of the Omnibus Crime Control and 
Safe Streets Act of 1968) in an official capacity, with or without 
compensation, as a law enforcement officer (as defined in such 
section).''
    (b) Clerical Amendment.--The table of sections for part III of 
subchapter B of chapter 1 of such Code is amended by striking the last 
item and inserting the following new items:

                              ``Sec. 138. Survivor benefits 
                                        attributable to service by a 
                                        law enforcement officer who is 
                                        killed in the line of duty.
                              ``Sec. 139. Cross references to other 
                                        Acts.''
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts received in taxable years beginning after December 31, 
1996.
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