H.R. 3060House117th Congress (2021-2023)In Committee

Putting Our First Responders First Act of 2021

Introduced May 7, 2021

AI-Generated Summary

Updated February 8, 2026 at 2:39 AM UTC

The Putting Our First Responders First Act of 2021 changes the tax code so that first‑responders can keep excluding their service‑connected disability pension from taxable income even after they reach retirement age. It amends Section 104 of the Internal Revenue Code to add a special rule for these payments. The rule applies to law‑enforcement officers, fire‑protection workers, and emergency medical personnel such as EMTs and paramedics. The changes take effect for tax years beginning after the law is enacted.

Key Provisions

  • Amends IRC §104 by redesignating subsection (d) as (e) and inserting a new subsection (d) that creates a special rule for first‑responder service‑connected disability payments after retirement age.
  • Specifies that retirement pensions or annuities tied to the service that caused the disability, determined by age, service length, or contributions, and not exceeding the defined excludable amount, remain excluded from gross income.
  • Defines “service‑connected disability excludable amount” as the amount that would otherwise cease at retirement and is excluded for law‑enforcement, fire‑protection, or out‑of‑hospital emergency medical personnel.
  • Sets the amendment to apply to taxable years beginning after the act’s enactment date.

Legislative Activity

Stay on top of the latest movement without scrolling through every action

1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

May 7, 2021

View full timeline
HouseIntro Referral

Introduced in House

May 7, 2021

HouseIntro Referral

Referred to the House Committee on Ways and Means.

May 7, 2021

Floor Debate

7 members

What members said about H.R. 3060 on the floor

4 Republicans3 Democrats
Sheila Jackson Lee
Rep. Sheila Jackson LeeD-TX-18 · Nov 17, 2022

Madam Speaker, as a senior member of the House Committee on Homeland Security, I rise in support of H.R. 8416, the ``Disasters of Survivors Fairness Act of 2022.'' The Federal Emergency Management…

Troy A. Carter
Rep. Troy A. CarterD-LA-2 · Nov 17, 2022

Madam Speaker, I move to suspend the rules and pass the bill (H.R. 8416) to improve individual assistance provided by the Federal Emergency Management Agency, and for other purposes, as amended.…

Garret Graves
Rep. Garret GravesR-LA-6 · Nov 17, 2022

Madam Speaker, I thank the gentleman from California for yielding. Madam Speaker, I want to first thank my friend from Nevada for working with us on this legislation. This is important. I thank my…

Doug LaMalfa
Rep. Doug LaMalfaR-CA-1 · Nov 17, 2022

Madam Speaker, I yield myself such time as I may consume. Madam Speaker, H.R. 8416, Disaster Survivors Fairness Act, makes a series of changes to FEMA's Individuals and Households Programs. Federal…

Dina Titus
Rep. Dina TitusD-NV-1 · Nov 17, 2022

Madam Speaker, I rise today in support of the Disaster Survivors Fairness Act which I introduced to address housing needs for victims in the aftermath of disasters. In June, my subcommittee held an…

Show 2 more
Clay Higgins
Rep. Clay HigginsR-LA-3 · Nov 17, 2022

Madam Speaker, when a natural disaster strikes across the country, be it a hurricane, a wildfire, or an earthquake, American families are displaced. It is very important that we do our best to…

Matthew M. Rosendale, Sr.
Rep. Matthew M. Rosendale, Sr.R-MT · Nov 17, 2022

Madam Speaker, on that I demand the yeas and nays.

Bill Text

Latest available legislative text

Reading Mode
Latest
Introduced in HouseIssued May 7, 2021

I

117th CONGRESS

1st Session

H. R. 3060

IN THE HOUSE OF REPRESENTATIVES

May 7, 2021

Mr. Norman (for himself and Mr. Ruppersberger) 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 allow first responders to continue to exclude service-connected disability pension payments after reaching the age of retirement.

1.

Short title

This Act may be cited as the Putting Our First Responders First Act of 2021.

2.

Continued exclusion of first responder service-connected disability payments after age of retirement

(a)

In general

Section 104 of the Internal Revenue Code of 1986 is amended by redesignating subsection (d) as subsection (e) and by inserting after subsection (c) the following new subsection:

(d)

Special rule for first responder service-Connected disability payments after age of retirement

(1)

In general

In the case of an individual who receives a service-connected disability excludable amount, gross income shall not include such amount of any retirement pension or annuity which—

(A)

is received by such individual with respect to the service to which the service-connected disability excludable amount relates,

(B)

is determined by reference to the individual’s age, length of service, or contributions, and

(C)

does not exceed the service-connected disability excludable amount (determined on an annualized basis under such regulations or other guidance as the Secretary may prescribe).

(2)

Service-connected disability excludable amount

For purposes of this subsection, the term service-connected disability excludable amount means an amount received by an individual which ceases upon reaching retirement age and is not includible in gross income under subsection (a)(1) by reason of a service-connected disability as a law enforcement officer (as such term is defined in section 1204 of the Omnibus Crime Control and Safe Streets Act of 1968), an employee in fire protection activities (as such term is defined in section 3(y) of the Fair Labor Standards Act of 1938), or an individual who provides out-of-hospital emergency medical care (including emergency medical technician, paramedic, or first responder).

.

(b)

Effective date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.