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Public Safety Tax Cut Act HR 2822
I got the following email from Representative Ron Paul. I had been contacting various members of the House and Senate to see if someone could introduce legislation to provide tax breaks for public safety employees. Pass this info to your fellow officers. Contact your Local US Representative to encourage them to support these bills. Hopefully we can generate enough public interest to get this bill passed,
Jam1433
Paul, Rep." Add to Address Book
To: "'[email protected]'"
Subject:
Date: Wed, 6 Jul 2005 14:27:46 -0400
Thank you for contacting my office regarding your support for tax credits for police officers and fire fighters. You will be interested in legislation I have introduced, HR 2822, the Public Safety Tax Cut Act, that would provide a tax credit for public safety officers and professional firefighters and would exclude from income certain benefits received by public safety volunteers. Additionally, I introduced HR 2823, which would provide for a nonrefundable tax credit for law enforcement officers who purchase armor vests. Relieving public safety officers of the enormous tax burden they bear should be a top priority of every congressman and senator. There is absolutely no justification, practical or constitutional, for imposing heavy taxes on those who risk the most for the safety of Americans.
Thank you again for contacting my office concerning these important issues.
Sincerely,
Ron Paul
This bill was introduced by Representative Ron Paul of Texas on June 8th
Public Safety Tax Cut Act (Introduced in House)
HR 2822 IH
109th CONGRESS
1st Session
H. R. 2822
To amend the Internal Revenue Code of 1986 to provide a tax credit for police officers and professional firefighters, and to exclude from income certain benefits received by public safety volunteers.
IN THE HOUSE OF REPRESENTATIVES
June 8, 2005
Mr. PAUL introduced the following bill; which was referred to the Committee on Ways and Means
--------------------------------------------------------------------------------
A BILL
To amend the Internal Revenue Code of 1986 to provide a tax credit for police officers and professional firefighters, and to exclude from income certain benefits received by public safety volunteers.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the `Public Safety Tax Cut Act' .
SEC. 2. CREDIT FOR POLICE OFFICERS AND PROFESSIONAL FIREFIGHTERS.
(a) In General- Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to nonrefundable personal credits) is amended by inserting after section 25B the following new section:
`SEC. 25C. POLICE OFFICERS AND PROFESSIONAL FIREFIGHTERS.
`(a) Allowance of Credit- In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this chapter for a taxable year an amount equal to $1,000.
`(b) Eligible Individual- For purposes of subsection (a), the term `eligible individual' means an individual who--
`(1) is a police officer or firefighter in a police department or fire department which is organized and operated by a State or political subdivision to provide police protection, firefighting services, or emergency medical services for any area within the jurisdiction of such State or political subdivision, and
`(2) is employed on a full-time basis during the taxable year as a police officer or firefighter.'.
(b) Clerical Amendment- The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 25B the following new item:
`Sec. 25C. Police officers and professional firefighters.'.
(c) Effective Date- The amendments made by this section shall apply to taxable years beginning after December 31, 2005.
SEC. 3. EXCLUSION FROM GROSS INCOME OF CERTAIN BENEFITS RECEIVED BY PUBLIC SAFETY VOLUNTEERS.
(a) In General- Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 (relating to items specifically excluded from gross income) is amended by inserting after section 139A the following new section:
`SEC. 139B. BENEFITS RECEIVED BY PUBLIC SAFETY VOLUNTEERS.
`(a) In General- Gross income does not include the value of any public services benefits received by a public safety volunteer.
`(b) Definitions- For purposes of this section--
`(1) The term `public services benefits' means services such as water, sewer, trash pickup, or other similar services provided by a State or local government agency as a benefit to its public safety volunteers.
`(2) The term `public safety volunteer' means a volunteer firefighter or volunteer auxiliary police officer.'.
(b) Clerical Amendment- The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139A the following:
`Sec. 139B. Benefits received by public safety volunteers.'.
(c) Effective Date- The amendment made by this section shall apply to amounts received in taxable years beginning after December 31, 2005.
Jam1433
Paul, Rep."
To: "'[email protected]'"
Subject:
Date: Wed, 6 Jul 2005 14:27:46 -0400
Thank you for contacting my office regarding your support for tax credits for police officers and fire fighters. You will be interested in legislation I have introduced, HR 2822, the Public Safety Tax Cut Act, that would provide a tax credit for public safety officers and professional firefighters and would exclude from income certain benefits received by public safety volunteers. Additionally, I introduced HR 2823, which would provide for a nonrefundable tax credit for law enforcement officers who purchase armor vests. Relieving public safety officers of the enormous tax burden they bear should be a top priority of every congressman and senator. There is absolutely no justification, practical or constitutional, for imposing heavy taxes on those who risk the most for the safety of Americans.
Thank you again for contacting my office concerning these important issues.
Sincerely,
Ron Paul
This bill was introduced by Representative Ron Paul of Texas on June 8th
Public Safety Tax Cut Act (Introduced in House)
HR 2822 IH
109th CONGRESS
1st Session
H. R. 2822
To amend the Internal Revenue Code of 1986 to provide a tax credit for police officers and professional firefighters, and to exclude from income certain benefits received by public safety volunteers.
IN THE HOUSE OF REPRESENTATIVES
June 8, 2005
Mr. PAUL introduced the following bill; which was referred to the Committee on Ways and Means
--------------------------------------------------------------------------------
A BILL
To amend the Internal Revenue Code of 1986 to provide a tax credit for police officers and professional firefighters, and to exclude from income certain benefits received by public safety volunteers.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the `Public Safety Tax Cut Act' .
SEC. 2. CREDIT FOR POLICE OFFICERS AND PROFESSIONAL FIREFIGHTERS.
(a) In General- Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to nonrefundable personal credits) is amended by inserting after section 25B the following new section:
`SEC. 25C. POLICE OFFICERS AND PROFESSIONAL FIREFIGHTERS.
`(a) Allowance of Credit- In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this chapter for a taxable year an amount equal to $1,000.
`(b) Eligible Individual- For purposes of subsection (a), the term `eligible individual' means an individual who--
`(1) is a police officer or firefighter in a police department or fire department which is organized and operated by a State or political subdivision to provide police protection, firefighting services, or emergency medical services for any area within the jurisdiction of such State or political subdivision, and
`(2) is employed on a full-time basis during the taxable year as a police officer or firefighter.'.
(b) Clerical Amendment- The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 25B the following new item:
`Sec. 25C. Police officers and professional firefighters.'.
(c) Effective Date- The amendments made by this section shall apply to taxable years beginning after December 31, 2005.
SEC. 3. EXCLUSION FROM GROSS INCOME OF CERTAIN BENEFITS RECEIVED BY PUBLIC SAFETY VOLUNTEERS.
(a) In General- Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 (relating to items specifically excluded from gross income) is amended by inserting after section 139A the following new section:
`SEC. 139B. BENEFITS RECEIVED BY PUBLIC SAFETY VOLUNTEERS.
`(a) In General- Gross income does not include the value of any public services benefits received by a public safety volunteer.
`(b) Definitions- For purposes of this section--
`(1) The term `public services benefits' means services such as water, sewer, trash pickup, or other similar services provided by a State or local government agency as a benefit to its public safety volunteers.
`(2) The term `public safety volunteer' means a volunteer firefighter or volunteer auxiliary police officer.'.
(b) Clerical Amendment- The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139A the following:
`Sec. 139B. Benefits received by public safety volunteers.'.
(c) Effective Date- The amendment made by this section shall apply to amounts received in taxable years beginning after December 31, 2005.
