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<PRE>[DOCID: f:h1727enr.txt]
        H.R.1727

                      One Hundred Seventh Congress

                                 of the

                        United States of America


                          AT THE FIRST SESSION

         Begun and held at the City of Washington on Wednesday,
             the third day of January, two thousand and one


                                 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.

    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 ``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) 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.''.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.

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