[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1727 Received in Senate (RDS)]

  1st Session
                                H. R. 1727


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                   IN THE SENATE OF THE UNITED STATES

                 May 16 (legislative day, May 15), 2001

                                Received

_______________________________________________________________________

                                 AN ACT


 
  To amend the Taxpayer Relief Act of 1997 to provide for consistent 
treatment of survivor benefits for public safety 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. SHORT TITLE.

    This Act may be cited as the ``Fallen Hero Survivor Benefit 
Fairness Act of 2001''.

SEC. 2. CONSISTENT TREATMENT OF SURVIVOR BENEFITS FOR PUBLIC SAFETY 
              OFFICERS KILLED IN THE LINE OF DUTY.

    Subsection (b) of section 1528 of the Taxpayer Relief Act of 1997 
(Public Law 105-34) is amended by striking the period and inserting ``, 
and to amounts received in taxable years beginning after December 31, 
2001, with respect to individuals dying on or before December 31, 
1996.''.

            Passed the House of Representatives May 15, 2001.

            Attest:

                                                 JEFF TRANDAHL,

                                                                 Clerk.