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Legislation
H.R. 2586, Defense Authorization for FY2002:
Passed by the House of Representatives on September 25, 2001, this legislation would authorize $343.2 billion in FY 2002 for defense programs. The total is
$30 billion (10%) more than the current appropriations level and includes the $18 billion in additional funds
requested by the Bush Administration in June.
H.R. 2882:
Signed into law on September 18, 2001, this legislation provides payments to be made to officers and their families under the Public Safety Officers Benefits of certification by a public agency
that a public safety officer was killed or suffered a catastrophic injury as a result of a personal injury in the line of duty of rescue or recovery efforts related to the terrorist attacks on September 11, 2001.
The Public Safety Officer Benefits provides benefits to public safety officers and their families for injury or death on duty.
The program was established in the Omnibus Crime Control and Safe Streets Act of 1968, as amended.
The program provides a lump sum benefit to eligible survivors of federal, state, and local public safety officers whose death or disability was the direct and proximate result of traumatic injury sustained in the line of duty.
H.R. 2884:
Passed by the House of Representatives on September 13, 2001, the Victims Terrorism Relief Act of 2001, provides tax relief for victims of the terrorist attacks against the United States on September 11, 2001.
Section 2201 of the Tax Code provides an estate tax reduction for Members of the Armed Forces who are killed while serving in a combat zone or who die as a result of injuries suffered while serving in a combat zone. The provision reduces estate tax liability by more than half.
*The proposal would extend this estate tax treatment to individuals who were killed as a result of the September 11, 2001, terrorist attack or who die as a result of injuries suffered from that attack.
Section 692(c) of the Tax Code exempts federal military and civilian employees from paying federal income taxes in the year of their death if they die during (or as a result of injuries suffered in) a military or terrorist act outside of the United States.
*The proposal would extend this federal income tax relief to individuals who died as a result of the September 11, 2001, terrorist attack or who die from injuries suffered as a result of that attack.
The proposal would clarify that the $25,000 per passenger payments made by United Airlines will be exempt from federal income taxes, if such a clarification is needed. Any similar payments made by American Airlines would receive similar treatment.
The proposal would ensure that FEMA assistance payments are exempt from federal income tax.
(10/3/01)
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