[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 606 Enrolled Bill (ENR)]

        H.R.606

                     One Hundred Fourteenth Congress

                                 of the

                        United States of America


                          AT THE FIRST SESSION

          Begun and held at the City of Washington on Tuesday,
           the sixth day of January, two thousand and fifteen


                                 An Act


 
     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.''.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.