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<PRE>[DOCID: f:h710ih.txt]






107th CONGRESS
  1st Session
                                H. R. 710

  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.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 14, 2001

  Mr. Sununu (for himself, Mr. Stupak, Mr. Bass, Mr. Hutchinson, Mr. 
  Schaffer, Mr. Nethercutt, Mrs. Thurman, Mr. Rogers of Michigan, Mr. 
 Frost, Mr. Smith of New Jersey, Ms. Norton, Ms. McCarthy of Missouri, 
 Mr. Holt, and Mr. Fossella) introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  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 ``Survivor Benefits Tax Fairness 
Act''.

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.''.
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