To amend the Internal Revenue Code of 1986 to exclude from gross income amounts received for personal injuries or sickness resulting from service as a qualified public safety employee.

Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from service as a qualified public safety employee (defined as a state or local employee who provides police protection, firefighting services, or emergency medical services).

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4537 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 4537

To amend the Internal Revenue Code of 1986 to exclude from gross income 
   amounts received for personal injuries or sickness resulting from 
             service as a qualified public safety employee.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 30, 2014

  Mr. Rangel 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 exclude from gross income 
   amounts received for personal injuries or sickness resulting from 
             service as a qualified public safety employee.

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

SECTION 1. AMOUNTS RECEIVED FOR PERSONAL INJURIES OR SICKNESS RESULTING 
              FROM SERVICE AS A QUALIFIED PUBLIC SAFETY EMPLOYEE 
              EXCLUDED FROM GROSS INCOME.

    (a) In General.--Section 104(a)(4) of the Internal Revenue Code of 
1986 is amended by inserting ``or from service as a qualified public 
safety employee (as defined in section 72(t)(10)(B)),'' before ``or as 
a disability annuity''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years ending after the date of the enactment of this Act.
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