Section 1 Short title
This Act may be cited as the “Don’t Tax Our Fallen Public Safety Heroes Update Act of 2017”.
Don’t Tax Our Fallen Public Safety Heroes Update Act of 2017
A BILL
To amend the Internal Revenue Code of 1986 to exclude certain compensation received by public safety officers and their dependents from gross income.
Sec. 2 Clarification relating to exclusion of certain compensation received by public safety officers and their dependents
In general— Section 104(a)(6)(B) of the Internal Revenue Code of 1986 is amended by inserting “or local government” after “the laws of any State”.
Effective date— The amendment made by this section shall take effect as if included in the enactment of the Don’t Tax Our Fallen Public Safety Heroes Act.