Public Law 114-14 | Public Law 114–14: To amend the Internal Revenue Code of 1986 to exclude certain compensation received by public safety officers and their dependents from gross income.

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PUBLIC LAW 114–14—MAY 22, 2015

129 STAT. 198

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.

May 22, 2015

[H.R. 606]

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

Don’t Tax Our Fallen Public Safety Heroes Act.

26 USC 1 note.

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

26 USC 104.

is amended

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):

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.

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