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 Federal 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)

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Documents

1 official file

• Introduced in House

  summary · EN · 14 January 1975

  Open at official source

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