A bill to amend the Internal Revenue Code of 1954 to provide that the first $5,000 of compensation paid to law enforcement officers shall not be subject to the income tax.

Summary

Provides, under the Internal Revenue Code, that gross income does not include amounts received as compensation for service as a full-time law enforcement officer in the employ of the United States, the District of Columbia, a State or political subdivision thereof, to the extent that the aggregate of such amounts does not exceed $5,000 in the taxable year. (Amends 26 U.S.C. 124)

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

Timeline

1. 21 March 1973

   Introduced

   Introduced in House

   Source: IntroReferral

2. 21 March 1973

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

3. 21 March 1973

   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 · 21 March 1973

  Open at official source

Sponsors

• Rep. Pepper, Claude [D-FL-18] · D · Sponsor
• Rep. Moakley, John Joseph [D-MA-9] · D · Cosponsor
• · hswm00 · Standing

Related records

• related to → A bill to amend the Internal Revenue Code of 1954 to provide that the first $5,000 of compensation paid to law enforcement officers shall not be subject to the income tax.