To amend the Internal Revenue Code of 1986 to exclude from gross income amounts received for personal injuries or sickness resulting from service as a qualified public safety employee.

In general— Section 104(a)(4) of the Internal Revenue Code of 1986 is amended by inserting “or from service as a qualified public safety employee (as defined in section 72(t)(10)(B)),” before “or as a disability annuity”.

Effective date— The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act.