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There is one summary for this bill. Bill summaries are authored by CRS.

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 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)

There is one summary for this bill. Bill summaries are authored by CRS.

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 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)

There is one summary for this bill. Bill summaries are authored by CRS.

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 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)

There is one summary for this bill. Bill summaries are authored by CRS.

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 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)