About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

S. Rept. 114-26 1 (2015-04-14)

handle is hein.congrecreports/crptxshj0001 and id is 1 raw text is: AUT-ENTICATED US. GOVERNMENT INFORMATION GP Calendar No. 49 114TH CONGRESS REPORT 2d Session SENATE 114-26 DON'T TAX OUR FALLEN PUBLIC SAFETY HEROES ACT APRIL 14, 2015.-Ordered to be printed Mr. HATCH, from the Committee on Finance, submitted the following REPORT [To accompany S. 916] The Committee on Finance, having considered an original bill, S. 916, to amend the Internal Revenue Code of 1986 to exclude cer- tain compensation received by public safety officers and their de- pendents from gross income, having considered the same, reports favorably thereon without amendment and recommends that the bill do pass. CONTENTS Page I. LEGISLATIVE BACKGROUND ..................................................................... 1 II. EXPLANATION OF THE BILL ..................................................................... 2 A. Exclusion of Certain Compensation Received by Public Safety Officers and Their Dependents (sec. 2 of the bill and sec. 104(a) of th e C ode) ......................................................................................... 2 III. BUDGET EFFECTS OF THE BILL ............................................................... 3 IV. VOTES OF THE COMM ITTEE ..................................................................... 4 V. REGULATORY IMPACT AND OTHER MATTERS .................................... 4 VI. CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED 6 I. LEGISLATIVE BACKGROUND The Committee on Finance, having considered S. 916, the Don't Tax Our Fallen Public Safety Heroes Act, to amend the Internal Revenue Code of 1986 to exclude certain compensation received by public safety officers and their dependents from gross income, re- ports favorably thereon without amendment and recommends that the bill do pass. 49-010

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.