Pub.L. 107-016 To provide for reconciliation pursuant to section 104 of the concurrent resolution on the budget for fiscal year 2002. <> ...

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Public Law 107-15
107th Congress

                                 An Act


 
   To amend the Taxpayer Relief Act of 1997 to provide for consistent 
treatment of survivor benefits for public safety officers killed in the 
          line of duty. <<NOTE: June 5, 2001 -  [H.R. 1727]>> 

    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''.

SEC. 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) <<NOTE: 26 USC 101 note.>> 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:
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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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