,,ii  #aafth ,,congress  #b;d ,session  
,s4 #deeh  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #aj1
 #bjbj,mr4 ,graham 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 establish a  
temporary refundable tax credit for law 
enforcement officers and an             
above-the-line deduction for first      
responders4  #a4 ,short title ,this ,act
 may be cited as the ,thank ,you ,act4  
#b4 ,temporary refundable credit for law
 enforcement officers  7a7 ,in general  
,subpart ,c of part ,,iv of subchapter  
,a of chapter #a of the ,internal       
,revenue ,code of #aihf is amended by   
inserting after section #cf;,b the      
following new section3  #cf;,c4 ,credit 
for law enforcement officers  7a7 ,in   
general ,in the case of an individual   
who is employed or who volunteers as an 
eligible law enforcement officer during 
the first taxable year beginning in     

#bjbj1 there shall be allowed as a      
credit against the tax imposed by this  
subtitle for such taxable year an amount
 equal to-- 7#a7 in the case of an      
individual who has been employed or who 
has volunteered as an eligible law      
enforcement officer for a cumulative    
period of not less than #aj years1      
#a1jjj1 and  7#b7 in the case of an     
individual who is not described in      
paragraph 7#a71 #ejj4  7b7 ,eligible law
 enforcement officer  7#a7 ,in general  
,for purposes of this section1 the term 
eligible law enforcement officer means--
 7,a7 any sworn officer1 agent1 or      
employee of a ,state1 unit of local     
government1 or an ,indian tribe         
authorized by law or by a government    
agency to engage in or supervise the    
prevention1 detection1 or investigation 
of any violation of criminal law1 and   
7,b7 any ,federal law enforcement       
officer1 as defined in section          
#aae7;c77#a7 of title #ah1 ,united      
,states ,code4  7#b7 ,part-time and     

volunteers ,for purposes of this        
section1 the term eligible law          
enforcement officer shall include any   
individual described in paragraph 7#a7  
who is employed or who volunteers on a  
full-time1 part-time1 or auxiliary basis
 during the taxable year4  4  7b7 ,w-#b 
reporting of years of service as law    
enforcement officer ,section #fjea7;a7  
of the ,internal ,revenue ,code of #aihf
 is amended by striking and at the end  
of paragraph 7#af71 by striking the     
period at the end of paragraph 7#ag7 and
 inserting 1 and1 and by inserting after
 paragraph 7#ag7 the following new      
paragraph3  7#ah7 in the case of an     
individual who was employed or who      
volunteered as an eligible law          
enforcement officer 7as defined in      
section #cf;,c7b77 during the first     
taxable year beginning in #bjbj1 the    
total number of years for which such    
individual has been employed or         
volunteered as an eligible law          
enforcement officer4  4  7c7 ,conforming

 amendments  7#a7 ,section              
#fbaa7;b77#d77;,a7 of the ,internal     
,revenue ,code of #aihf is amended by   
inserting #cf;,c1 after #cf;,b14  7#b7  
,paragraph 7#b7 of section #acbd7;b7 of 
title #ca1 ,united ,states ,code1 is    
amended by inserting #cf;,c1 after      
#cf;,b14  7#c7 ,the table of sections   
for subpart ,c of part ,,iv of          
subchapter ,a of chapter #a of the      
,internal ,revenue ,code of #aihf is    
amended by inserting after the item     
relating to section #cf;,b the following
 new item3  ,sec4 #cf;,c4 ,credit for   
law enforcement officers4  4  7d7       
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjai4  #c4 ,above-the-line deduction   
for first responders  7a7 ,in general   
,part ,,vii of subchapter ,b of chapter 
#a of the ,internal ,revenue ,code of   
#aihf is amended by redesignating       
section #bbd as section #bbe and by     
inserting after section #bbc the        

following new section3  #bbd4 ,first    
responders  7a7 ,in general ,in the case
 of an individual who is employed as an 
eligible first responder during any     
taxable year1 there shall be allowed as 
a deduction for such taxable year an    
amount equal to #a1ejj4  7b7 ,eligible  
first responder ,for purposes of this   
section1 the term eligible first        
responder has the same meaning given the
 term emergency response providers under
 section #b7f7 of the ,homeland         
,security ,act of #bjjb 7#f ,u4,s4,c4   
#aja7f774  7c7 ,exclusion for #bjbj ,for
 the first taxable year beginning in    
#bjbj1 the deduction under subsection   
7a7 shall not be allowed to any         
individual for whom the credit under    
section #cf;,c is allowed for such      
taxable year4  4  7b7 ,above-the-,line  
deduction ,section #fb7;a7 of the       
,internal ,revenue ,code of #aihf is    
amended by inserting after paragraph    
7#bb7 the following new paragraph3      
7#bc7 ,first responders ,the deduction  

allowed under section #bbd4  4  7c7     
,clerical amendment ,the table of       
sections for part ,,vii of subchapter ,b
 of chapter #a of the ,internal ,revenue
 ,code of #aihf is amended by           
redesignating the item relating to      
section #bbd as an item relating to     
section #bbe and by inserting after the 
item relating to section #bbc the       
following new item3  ,sec4 #bbd4 ,first 
responders4  4  7d7 ,effective date ,the
 amendments made by this section shall  
apply to taxable years beginning after  
,december #ca1 #bjai4