[United States Statutes at Large, Volume 129, 114th Congress, 1st Session]
[From the U.S. Government Publishing Office, www.gpo.gov]


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. <>

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.''.

Approved May 22, 2015.

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