II
113th CONGRESS
2d Session
S. 2377
IN THE SENATE OF THE UNITED STATES
May 21, 2014
Ms. Ayotte introduced the following bill; which was read twice and referred to the Committee on Finance
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.
Short title
This Act may be cited as the Don’t Tax Our Fallen Public Safety Heroes Act
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Exclusion of certain compensation received by public safety officers and their dependents
In general
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:
amounts received pursuant to—
section 1201 of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3796); or
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.
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Effective date
The amendments made by this section shall apply to amounts received after December 31, 2011.