[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 2355 Introduced in Senate (IS)]

113th CONGRESS
  2d Session
                                S. 2355

     To amend the Internal Revenue Code of 1986 to exclude certain 
 compensation received by public safety officers and their dependents 
                           from gross income.


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                   IN THE SENATE OF THE UNITED STATES

                              May 20, 2014

  Ms. Ayotte introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
     To amend the Internal Revenue Code of 1986 to exclude certain 
 compensation received by public safety officers and their dependents 
                           from gross income.

    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 ``Don't Tax Our Fallen Public Safety 
Heroes Act''.

SEC. 2. EXCLUSION OF CERTAIN COMPENSATION RECEIVED BY PUBLIC SAFETY 
              OFFICERS AND THEIR DEPENDENTS.

    (a) In General.--Subsection (a) of section 104 of the Internal 
Revenue Code of 1986 is amended by striking ``and'' at the end of 
paragraph (4), by striking the period at the end of paragraph (5) and 
inserting ``; and'', and by inserting after paragraph (5) the following 
new paragraph:
            ``(6) amounts received pursuant to--
                    ``(A) section 1201 of the Omnibus Crime Control and 
                Safe Streets Act of 1968 (42 U.S.C. 3796); or
                    ``(B) a program established under the laws of any 
                State which provides monetary compensation for 
                surviving dependents of a public safety officer who has 
                died as the direct and proximate result of a personal 
                injury sustained in the line of duty.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to amounts received after the date of the enactment of this Act.
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