[Congressional Record Volume 160, Number 134 (Thursday, September 18, 2014)]
[Senate]
[Page S5880]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




             DON'T TAX OUR FALLEN PUBLIC SAFETY HEROES ACT

  Mr. PRYOR. Mr. President, I ask unanimous consent that the Senate 
proceed to the immediate consideration of S. 2912, which was introduced 
earlier today.
  The PRESIDING OFFICER. The clerk will report the bill by title.
  The legislative clerk read as follows:

       A bill (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.

  There being no objection, the Senate proceeded to consider the bill.
  Mr. PRYOR. I ask unanimous consent that the bill be read three times 
and passed and the motion to reconsider be considered made and laid 
upon the table.
  The PRESIDING OFFICER. Without objection, it is so ordered.
  The bill (S. 2912) was ordered to be engrossed for a third reading, 
was read the third time, and passed, as follows:

                                S. 2912

       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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