[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5069 Introduced in House (IH)]







107th CONGRESS
  2d Session
                                H. R. 5069

    To amend the Internal Revenue Code of 1986 to provide that the 
exclusion from gross income for survivor benefits of a deceased public 
 safety officer shall apply to such benefits regardless of whether the 
           recipient is the spouse or a child of the officer.


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                    IN THE HOUSE OF REPRESENTATIVES

                              July 8, 2002

  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 provide that the 
exclusion from gross income for survivor benefits of a deceased public 
 safety officer shall apply to such benefits regardless of whether the 
           recipient is the spouse or a child of the officer.

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

SECTION 1. EXCLUSION OF SURVIVOR BENEFITS OF DECEASED PUBLIC SAFETY 
              OFFICERS TO APPLY TO ALL RECIPIENTS OF SUCH BENEFITS.

    (a) In General.--Subparagraph (A) of section 101(h)(1) of the 
Internal Revenue Code of 1986 (relating to survivor benefits 
attributable to service by a public safety officer who is killed in the 
line of duty) is amended by striking ``to the spouse (or a former 
spouse) of the public safety officer or to a child of such officer;''.
    (b) Effective Date.--The amendment made by this section shall apply 
to amounts received in taxable years ending after September 10, 2001, 
with respect to individuals dying after such date.
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