A bill to amend the Internal Revenue Code of 1954 to provide that pensions paid to retired policemen or firemen or their dependents, or to the widows or other survivors of deceased policemen or firemen, shall not be subject to the income tax.

Summary

Provides, under the Internal Revenue Code, that gross income does not include any amount received as a pension, annuity, or similar benefit to the extent that such pension, annuity, or benefit is based on service which was performed (by an individual who is retired or deceased) as a full-time policeman or other law enforcement officer, or as a full-time fireman, in the employ of a Federal, State, or local government or governmental entity. (Amends 26 U.S.C. 123)

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 6 February 1975

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 6 February 1975

   Introduced

   Introduced in House

   Source: IntroReferral

3. 6 February 1975

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in House

  summary · EN · 6 February 1975

  Open at official source

Sponsors

• Rep. Wolff, Lester L. [D-NY-6] · D · Sponsor
• · hswm00 · Standing

Related records

• related to → A bill to amend the Internal Revenue Code of 1954 to provide that pensions paid to retired policemen or firemen or their dependents, or to the widows or other survivors of deceased policemen or firemen shall not be subject to the income tax.