[Congressional Record Volume 164, Number 80 (Wednesday, May 16, 2018)]
[Senate]
[Page S2727]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. DAINES (for himself, Mr. Coons, Mr. Casey, and Mr. 
        Tester):
  S. 2860. A bill to amend the Internal Revenue Code of 1986 to allow 
first responders to continue to exclude service-connected disability 
pension payments after reaching the age of retirement; to the Committee 
on Finance.
  Mr. DAINES. Mr. President, I ask unanimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                S. 2860

       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 ``Putting First-Responders 
     First Act''.

     SEC. 2. CONTINUED EXCLUSION OF FIRST RESPONDER SERVICE-
                   CONNECTED DISABILITY PAYMENTS AFTER AGE OF 
                   RETIREMENT.

       (a) In General.--Section 104 of the Internal Revenue Code 
     of 1986 is amended by redesignating subsection (d) as 
     subsection (e) and by inserting after subsection (c) the 
     following new subsection:
       ``(d) Special Rule for First Responder Service-connected 
     Disability Payments After Age of Retirement.--
       ``(1) In general.--In the case of an individual who 
     receives a service-connected disability excludible amount, 
     gross income shall not include such amount of any retirement 
     pension or annuity which--
       ``(A) is received by such individual with respect to the 
     service to which the service-connected disability excludible 
     amount relates,
       ``(B) is determined by reference to the individual's age, 
     length of service, or contributions, and
       ``(C) does not exceed the service-connected disability 
     excludable amount (determined on an annualized basis under 
     such regulations or other guidance as the Secretary may 
     prescribe).
       ``(2) Service-connected disability excludible amount.--For 
     purposes of this subsection, the term `service-connected 
     disability excludible amount' means an amount received by an 
     individual which ceases upon reaching retirement age and is 
     not includible in gross income under subsection (a)(1) by 
     reason of a service-connected disability as a law enforcement 
     officer (as such term is defined in section 1204 of the 
     Omnibus Crime Control and Safe Streets Act of 1968), an 
     employee in fire protection activities (as such term is 
     defined in section 3(y) of the Fair Labor Standards Act of 
     1938), or an individual who provides out-of-hospital 
     emergency medical care (including emergency medical 
     technician, paramedic, or first-responder).''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after the date of the 
     enactment of this Act.

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