Putting Our First Responders First Act of 2021

I 117TH CONGRESS 1ST SESSION H. R. 3060 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. IN THE HOUSE OF REPRESENTATIVES MAY 7, 2021 Mr. NORMAN (for himself and Mr. RUPPERSBERGER) 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 dis- ability pension payments after reaching the age of retire- ment. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Putting Our First Re- 4 sponders First Act of 2021’’. 5 VerDate Sep 11 2014 23:50 Jul 23, 2021 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H3060.IH H3060 pbinns on DSKJLVW7X2PROD with BILLS 2 •HR 3060 IH SEC. 2. CONTINUED EXCLUSION OF FIRST RESPONDER 1 SERVICE-CONNECTED DISABILITY PAYMENTS 2 AFTER AGE OF RETIREMENT. 3 (a) IN GENERAL.—Section 104 of the Internal Rev- 4 enue Code of 1986 is amended by redesignating subsection 5 (d) as subsection (e) and by inserting after subsection (c) 6 the following new subsection: 7 ‘‘(d) SPECIAL RULE FOR FIRST RESPONDER SERV- 8 ICE-CONNECTED DISABILITY PAYMENTS AFTER AGE OF 9 RETIREMENT.— 10 ‘‘(1) IN GENERAL.—In the case of an individual 11 who receives a service-connected disability excludable 12 amount, gross income shall not include such amount 13 of any retirement pension or annuity which— 14 ‘‘(A) is received by such individual with re- 15 spect to the service to which the service-con- 16 nected disability excludable amount relates, 17 ‘‘(B) is determined by reference to the in- 18 dividual’s age, length of service, or contribu- 19 tions, and 20 ‘‘(C) does not exceed the service-connected 21 disability excludable amount (determined on an 22 annualized basis under such regulations or 23 other guidance as the Secretary may prescribe). 24 ‘‘(2) SERVICE-CONNECTED DISABILITY EXCLUD- 25 ABLE AMOUNT.—For purposes of this subsection, 26 VerDate Sep 11 2014 23:50 Jul 23, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H3060.IH H3060 pbinns on DSKJLVW7X2PROD with BILLS 3 •HR 3060 IH the term ‘service-connected disability excludable 1 amount’ means an amount received by an individual 2 which ceases upon reaching retirement age and is 3 not includible in gross income under subsection 4 (a)(1) by reason of a service-connected disability as 5 a law enforcement officer (as such term is defined 6 in section 1204 of the Omnibus Crime Control and 7 Safe Streets Act of 1968), an employee in fire pro- 8 tection activities (as such term is defined in section 9 3(y) of the Fair Labor Standards Act of 1938), or 10 an individual who provides out-of-hospital emergency 11 medical care (including emergency medical techni- 12 cian, paramedic, or first responder).’’. 13 (b) EFFECTIVE DATE.—The amendments made by 14 this section shall apply to taxable years beginning after 15 the date of the enactment of this Act. 16 Æ VerDate Sep 11 2014 23:50 Jul 23, 2021 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H3060.IH H3060 pbinns on DSKJLVW7X2PROD with BILLS