Fallen Heroes Act
The source supplies the latest action, but no lifecycle stage.
Latest action (29 Jul 1998): Referred to the House Committee on Ways and Means.
What this bill does
The Fallen Heroes Act, introduced in the House of Representatives in 1998, proposes to amend the Internal Revenue Code. Specifically, it would exempt public safety officers killed in the line of duty from certain federal taxes. This includes income taxes for the year of their death, any unpaid income taxes, and estate and gift taxes on their property.
The bill also includes provisions for retirement and survivor benefits. It states that distributions from retirement plans, annuities, and similar benefits received on account of the death of a public safety officer killed in the line of duty would not be considered part of their gross income for tax purposes. This exemption applies to deaths occurring after July 23, 1998.
As of now, the bill has only been introduced and referred to the Committee on Ways and Means. It has not advanced further in the legislative process. If passed by the House, it would then need to be considered and passed by the Senate before being sent to the President for signature into law.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Official summary
Fallen Heroes Act - Amends the Internal Revenue Code to exempt public safety officers killed in the line of duty from the income and estate and gift taxes. Excludes from gross income related retirement and survivor distributions.
Timeline
29 Jul 1998
Referred to the House Committee on Ways and Means.
Common questions
- What does H.R. 4346 do?
- The Fallen Heroes Act, introduced in the House of Representatives in 1998, proposes to amend the Internal Revenue Code. Specifically, it would exempt public safety officers killed in the line of duty from certain federal taxes. This includes income taxes for the year of their death, any unpaid income taxes, and estate and gift taxes on their property. The bill also includes provisions for retirement and survivor benefits. It states that distributions from retirement plans, annuities, and similar benefits received on account of the death of a public safety officer killed in the line of duty would not be considered part of their gross income for tax purposes. This exemption applies to deaths occurring after July 23, 1998. As of now, the bill has only been introduced and referred to the Committee on Ways and Means. It has not advanced further in the legislative process. If passed by the House, it would then need to be considered and passed by the Senate before being sent to the President for signature into law.
- Has H.R. 4346 become law?
- The source does not supply a confirmed lifecycle stage for H.R. 4346. Check the latest action and official source below.
- Who sponsored H.R. 4346?
- H.R. 4346 was sponsored by Rep. Bunning, Jim [R-KY-4] (R-KY), with 18 cosponsors.
- What's the latest action on H.R. 4346?
- Referred to the House Committee on Ways and Means. (29 Jul 1998).
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