Don't Tax Our Fallen Public Safety Heroes Act

Don't Tax Our Fallen Public Safety Heroes Act - Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, federal public safety officer death benefits or amounts paid under a state program to surviving dependents of a public safety officer who died as the direct and proximate result of a personal injury sustained in the line of duty.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5767 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 5767

     To amend the Internal Revenue Code of 1986 to exclude certain 
 compensation received by public safety officers and their dependents 
                           from gross income.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           November 20, 2014

  Mr. Paulsen (for himself and Mr. Reichert) introduced the following 
      bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
     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.''.
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