,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #befj  ,,in ,,the ,,house ,,of  
,,representatives  ,may #g1 #bjai,mr4   
,norman 7for himself1 ,mr4 ,meadows1    
,mr4 ,fitzpatrick1 ,mr4 ,ruppersberger1 
,ms4 ,sherrill1 ,ms4 ,stefanik1 ,mr4    
,cole1 and ,mr4 ,gianforte7 introduced  
the following bill2 which was referred  
to the ,committee on ,ways and ,means   
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to exclude      
certain disability-related first        
responder retirement payments from gross
 income4  #a4 ,short title ,this ,act   
may be cited as the ,putting ,first     
,responders ,first ,act4  #b4 ,exclusion
 of certain disability-related first    
responder retirement payments  7a7 ,in  
general ,part ,,iii of subchapter ,b of 
chapter #a of the ,internal ,revenue    
,code of #aihf is amended by inserting  
after section #aci;,b the following new 
section3  #aci;,c4 ,certain             
disability-related first responder      
retirement payments  7a7 ,in general ,in

 the case of an individual who receives 
qualified first responder retirement    
payments for any taxable year1 gross    
income shall not include so much of such
 payments as do not exceed the          
annualized excludable disability amount 
with respect to such individual4  7b7   
,qualified first responder retirement   
payments ,for purposes of this section1 
the term qualified first responder      
retirement payments means1 with respect 
to any taxable year1 any pension or     
annuity which but for this section would
 be includible in gross income for such 
taxable year and which is received--    
7#a7 from a plan described in clause    
7iii71 7iv71 7v71 or 7vi7 of section    
#djb7;c77#h77;,b71 and  7#b7 in         
connection with such individual's       
qualified first responder service4  7c7 
,annualized excludable disability amount
 ,for purposes of this section-- 7#a7   
,in general ,the term annualized        
excludable disability amount means1 with
 respect to any individual1 the         

service-connected excludable disability 
amounts which are properly attributable 
to the #ab-month period immediately     
preceding the date on which such        
individual attains retirement age4  7#b7
 ,service-connected excludable          
disability amount ,the term             
service-connected excludable disability 
amount means periodic payments received 
by an individual which-- 7,a7 are not   
includible in such individual's gross   
income under section #ajd7;a77#a71  7,b7
 are received in connection with such   
individual's qualified first responder  
service1 and  7,c7 terminate when such  
individual attains retirement age4  7#c7
 ,special rule for partial-year payments
 ,in the case of an individual who only 
receives service-connected excludable   
disability amounts properly attributable
 to a portion of the #ab-month period   
described in paragraph 7#a71 such       
paragraph shall be applied by           
multiplying such amounts by the ratio of
 #cfe to the number of days in such     

period to which such amounts were       
properly attributable4  7d7 ,qualified  
first responder service ,for purposes of
 this section1 the term qualified first 
responder service means service as a law
 enforcement officer1 firefighter1      
paramedic1 or emergency medical         
technician4  4  7b7 ,clerical amendment 
,the table of sections for part ,,iii of
 subchapter ,b of chapter #a is amended 
by inserting after the item relating to 
section #aci;,b the following new item3 
,sec4 #aci;,c4 ,certain                 
disability-related first responder      
retirement payments4  4  7c7 ,effective 
date ,the amendments made by this       
section shall apply to amounts received 
with respect to taxable years beginning 
after the date of the enactment of this 
,act4