PUBLIC LAW 107-15-JUNE 5, 2001 115 STAT. 37 Public Law 107-15 107th Congress An Act To amend the Taxpayer Relief Act of 1997 to provide for consistent treatment June 5, 2001 of survivor benefits for public safety officers killed in the line of duty. [H.R. 1727] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled. Fallen Hero „„^^,^^^ ^^^ ^„,„ „ Survivor Benefit SECTION 1. SHORT TITLE. Fairness Act of This Act may be cited as the "Fallen Hero Survivor Benefit oft^rfcn i ^r.*.^ 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 26 USC lOl note, 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: 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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