[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 2912 Considered and Passed Senate (CPS)]

113th CONGRESS
  2d Session
                                S. 2912

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           September 18, 2014

 Ms. Ayotte (for herself, Mrs. Shaheen, and Mr. McConnell) introduced 
 the following bill; which was read twice, considered, read the third 
                            time, and passed

_______________________________________________________________________

                                 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.

    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,
        except that subparagraph (B) shall not apply to any amounts 
        that would have been payable if death of the public safety 
        officer had occurred other than as the direct and proximate 
        result of a personal injury sustained in the line of duty.''.
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