[114th Congress Public Law 14]
[From the U.S. Government Publishing Office]



[[Page 129 STAT. 198]]

Public Law 114-14
114th Congress

                                 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. <<NOTE: May 22, 2015 -  [H.R. 606]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: Don't Tax Our 
Fallen Public Safety Heroes Act. 26 USC 1 note.>> 
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 <<NOTE: 26 USC 104.>>  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.''.

    Approved May 22, 2015.

LEGISLATIVE HISTORY--H.R. 606 (S. 916):
---------------------------------------------------------------------------

SENATE REPORTS: No. 114-26 (Comm. on Finance) accompanying S. 916.
CONGRESSIONAL RECORD, Vol. 161 (2015):
            May 12, considered and passed House.
            May 14, considered and passed Senate.

                                  <all>