Hyperlawhypertext legal databasebeta Fallen Hero Survivor Benefit Fairness Act of 2001

PL-107-15 Fallen Hero Survivor Benefit Fairness Act of 2001 US

Contents
Preamble

Be it enacted by the Senate and House of Representatives of the United States of America in Congress <<NOTE: Fallen Hero Survivor Benefit Fairness Act of 2001. 26 USC 1 note.>> assembled,

Section 1 — SHORT TITLE

This Act may be cited as the ``Fallen Hero Survivor Benefit Fairness Act of 2001''.

Section 2 — CONSISTENT TREATMENT OF SURVIVOR BENEFITS FOR PUBLIC SAFETY

OFFICERS KILLED IN THE LINE OF DUTY.

Subsection (b) of section 1528 of the Taxpayer Relief Act of 1997 (Public Law 105-34) is amended by striking the period and inserting ``, and to amounts received in taxable years beginning after December 31, 2001, with respect to individuals dying on or before December 31, 1996.''.

Approved June 5, 2001.

LEGISLATIVE HISTORY--H.R. 1727: ---------------------------------------------------------------------------

HOUSE REPORTS: No. 107-65 (Comm. on Ways and Means). CONGRESSIONAL RECORD, Vol. 147 (2001): May 15, considered and passed House. May 22, considered and passed Senate.

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