To amend the Internal Revenue Code of 1986 to provide that the exclusion from gross income for survivor benefits of a deceased public safety officer shall apply to such benefits regardless of whether the recipient is the spouse or a child of the officer.

Summary

Amends the Internal Revenue Code to apply the exclusion from gross income to all survivor benefits paid on account of a public safety officer killed in the line of duty (present law provides such exclusion only to benefits for a spouse, former spouse, or child of such an officer). Applies this Act to cases of individuals dying after September 10, 2001.

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3 official files

• Introduced in House (text)

  Introduced in House · EN · 8 July 2002

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• Introduced in House (PDF)

  Introduced in House · EN · 8 July 2002

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• Introduced in House

  summary · EN · 8 July 2002

  Open at official source

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