,,ii  #aafth ,,congress  #ast ,session  
,s4 #abgh  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #b1       
#bjai,mr4 ,daines 7for himself1 ,mr4    
,casey1 ,mr4 ,coons1 and ,mr4 ,tester7  
introduced the following bill2 which was
 read twice and referred to the         
,committee on ,finance  ,a ,,bill  ,to  
amend the ,internal ,revenue ,code of   
#aihf to allow first responders to      
continue to exclude service-connected   
disability pension payments after       
reaching the age of retirement4  #a4    
,short title ,this ,act may be cited as 
the ,putting ,first ,responders ,first  
,act4  #b4 ,continued exclusion of first
 responder service-connected disability 
payments after age of retirement  7a7   
,in general ,section #ajd of the        
,internal ,revenue ,code of #aihf is    
amended by redesignating subsection 7d7 
as subsection 7e7 and by inserting after
 subsection 7c7 the following new       
subsection3  7d7 ,special rule for first
 responder service-,connected disability

 payments after age of retirement  7#a7 
,in general ,in the case of an          
individual who receives a               
service-connected disability excludible 
amount1 gross income shall not include  
such amount of any retirement pension or
 annuity which--  7,a7 is received by   
such individual with respect to the     
service to which the service-connected  
disability excludible amount relates1   
7,b7 is determined by reference to the  
individual's age1 length of service1 or 
contributions1 and  7,c7 does not exceed
 the service-connected disability       
excludable amount 7determined on an     
annualized basis under such regulations 
or other guidance as the ,secretary may 
prescribe74  7#b7 ,service-connected    
disability excludible amount ,for       
purposes of this subsection1 the term   
service-connected disability excludible 
amount means an amount received by an   
individual which ceases upon reaching   
retirement age and is not includible in 
gross income under subsection 7a77#a7 by

 reason of a service-connected          
disability as a law enforcement officer 
7as such term is defined in section     
#abjd of the ,omnibus ,crime ,control   
and ,safe ,streets ,act of #aifh71 an   
employee in fire protection activities  
7as such term is defined in section     
#c7y7 of the ,fair ,labor ,standards    
,act of #aich71 or an individual who    
provides out-of-hospital emergency      
medical care 7including emergency       
medical technician1 paramedic1 or first 
responder74  4  7b7 ,effective date ,the
 amendments made by this section shall  
apply to taxable years beginning after  
the date of the enactment of this ,act4