Array
(
[actionDate] => 2015-01-28
[displayText] => Introduced in House
[externalActionCode] => 1000
[description] => Introduced
[chamberOfAction] => House
)
Passed House
Array
(
[actionDate] => 2015-05-12
[displayText] => Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 413 - 0 (Roll no. 216).(text: CR H2846)
[externalActionCode] => 8000
[description] => Passed House
[chamberOfAction] => House
)
Passed Senate
Array
(
[actionDate] => 2015-05-14
[displayText] => Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.(consideration: CR S2913-2914)
[externalActionCode] => 17000
[description] => Passed Senate
[chamberOfAction] => Senate
)
To President
Array
(
[actionDate] => 2015-05-18
[displayText] => Presented to President.
[externalActionCode] => 28000
[description] => To President
[chamberOfAction] =>
)
Became Law
Array
(
[actionDate] => 2015-05-22
[displayText] => Became Public Law No: 114-14.
[externalActionCode] => 36000
[description] => Became Law
[chamberOfAction] =>
)
[114th Congress Public Law 14]
[From the U.S. Government Publishing Office]
[[Page 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. <<NOTE: 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, <<NOTE: 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 <<NOTE: 26 USC 104.>> 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.''.
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.
<all>