Library / Laws / 113th / hr / H.R. 4537 / Introduced in House
I
113th CONGRESS
2d Session
H. R. 4537
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.
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.