H.R. 5860 — Introduced in House

I 115th CONGRESS 2d Session H. R. 5860 IN THE HOUSE OF REPRESENTATIVES May 17, 2018Mr. Norman (for himself, Mr. Posey, Mr. Huizenga, Mr. Flores, Mr. Roe of Tennessee, Mr. Weber of Texas, Mr. Kind, Mr. Meadows, Mr. Cook, Mr. Johnson of Ohio, Mr. DesJarlais, Mr. Latta, Mr. Fitzpatrick, Mr. Mooney of West Virginia, and Mr. Rogers of Alabama) 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 2018. 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.