[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2822 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 2822

To amend the Internal Revenue Code of 1986 to provide a tax credit for 
  police officers and professional firefighters, and to exclude from 
     income certain benefits received by public safety volunteers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              June 8, 2005

   Mr. Paul 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 a tax credit for 
  police officers and professional firefighters, and to exclude from 
     income certain benefits received by public safety volunteers.

    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 ``Public Safety Tax Cut Act''.

SEC. 2. CREDIT FOR POLICE OFFICERS AND PROFESSIONAL FIREFIGHTERS.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to nonrefundable 
personal credits) is amended by inserting after section 25B the 
following new section:

``SEC. 25C. POLICE OFFICERS AND PROFESSIONAL FIREFIGHTERS.

    ``(a) Allowance of Credit.--In the case of an eligible individual, 
there shall be allowed as a credit against the tax imposed by this 
chapter for a taxable year an amount equal to $1,000.
    ``(b) Eligible Individual.--For purposes of subsection (a), the 
term `eligible individual' means an individual who--
            ``(1) is a police officer or firefighter in a police 
        department or fire department which is organized and operated 
        by a State or political subdivision to provide police 
        protection, firefighting services, or emergency medical 
        services for any area within the jurisdiction of such State or 
        political subdivision, and
            ``(2) is employed on a full-time basis during the taxable 
        year as a police officer or firefighter.''.
    (b) Clerical Amendment.--The table of sections for subpart A of 
part IV of subchapter A of chapter 1 of such Code is amended by 
inserting after the item relating to section 25B the following new 
item:

``Sec. 25C. Police officers and professional firefighters.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2005.

SEC. 3. EXCLUSION FROM GROSS INCOME OF CERTAIN BENEFITS RECEIVED BY 
              PUBLIC SAFETY VOLUNTEERS.

    (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 inserting after section 139A the 
following new section:

``SEC. 139B. BENEFITS RECEIVED BY PUBLIC SAFETY VOLUNTEERS.

    ``(a) In General.--Gross income does not include the value of any 
public services benefits received by a public safety volunteer.
    ``(b) Definitions.--For purposes of this section--
            ``(1) The term `public services benefits' means services 
        such as water, sewer, trash pickup, or other similar services 
        provided by a State or local government agency as a benefit to 
        its public safety volunteers.
            ``(2) The term `public safety volunteer' means a volunteer 
        firefighter or volunteer auxiliary police officer.''.
    (b) Clerical Amendment.--The table of sections for part III of 
subchapter B of chapter 1 of such Code is amended by inserting after 
the item relating to section 139A the following:

``Sec. 139B. Benefits received by public safety volunteers.''.
    (c) Effective Date.--The amendment made by this section shall apply 
to amounts received in taxable years beginning after December 31, 2005.
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