[Congressional Record Volume 147, Number 71 (Tuesday, May 22, 2001)]
[Senate]
[Page S5484]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




           FALLEN HERO SURVIVOR BENEFIT FAIRNESS ACT OF 2001

  Mr. GRASSLEY. Mr. President,I ask unanimous consent that the Senate 
proceed to the consideration of H.R. 1727, which is at the desk.
  The PRESIDING OFFICER. The clerk will report the bill by title.
  The assistant legislative clerk read as follows:

       A bill (H.R. 1727) to amend the Taxpayer Relief Act of 1997 
     to provide consistent treatment of survivor benefits for 
     public safety officers killed in the line of duty.

  There being no objection, the Senate proceeded to consider the bill.
  Mr. LEAHY. Mr. President, I am pleased that the Senate is passing the 
Fallen Hero Survivor Benefit Fairness Act as part of Economic Growth 
and Tax Relief Reconciliation Act.
  Last night, I voted for the Smith amendment to add the Fallen Hero 
Survivor Benefit Fairness Act to the reconciliation tax package, and I 
am proud to cosponsor the Senate companion bill, S. 881, introduced by 
the senior Senator from Utah. Since the House of Representatives passed 
the Fallen Hero Survivor Benefit Fairness Act, H.R. 1727, on May 15, 
2001, by a vote of 419-0, I am hopeful that this legislation to support 
the families of our nation's public safety officers will soon become 
law.
  This legislation extends present-law treatment of survivor annuities 
for public safety officers killed in the line of duty on or before 
December 31, 1996. It is needed to correct a harsh inequity in the tax 
code that treats some survivors of slain public safety officers 
differently than others based on the date of the officer's death. That 
is unconscionable.
  The Taxpayer Relief Act of 1997 provided that a survivor annuity paid 
on account of the death of a public safety officer who is killed in the 
line of duty is excluded from income for individuals dying after 
December 31, 1996. The survivor annuity must be provided under a 
government plan to the surviving spouse of the public safety officer or 
to a child of the officer. Public safety officers include law 
enforcement officers, firefighters, rescue squad or ambulance crew. But 
the family members of public safety officers killed before January 1, 
1997 are fully taxed on their survivor annuities.
  I believe that survivors of public safety officers killed in the line 
of duty should all receive the same tax treatment. We should do all we 
can to support the families of public safety officers killed in the 
line of duty. Basic fairness demands it.
  I look forward to the Fallen Hero Survivor Benefit Fairness Act 
becoming law. It is only right that our Nation's tax laws support the 
families of public safety officers who gave the ultimate sacrifice to 
make America a safer place.
  Mr. GRASSLEY. Mr. President, I ask unanimous consent that the bill be 
read a third time and passed, the motion to reconsider be laid upon the 
table, and any statements relating to the bill be printed in the 
Record.
  The PRESIDING OFFICER. Without objection, it is so ordered.
  The bill (H.R. 1727) was read the third time and passed.

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