A bill to amend the Internal Revenue Code of 1954 to provide that pensions paid to retired law enforcement officers shall not be subject to the income tax.

Provides, under the Internal Revenue Code, that gross income does not include any amount received as a pension, annuity, or other retirement benefit to the extent that such pension, annuity, or benefit is based on service as a full-time law enforcement officer in the employ of a Federal, State, or local government or governmental entity.