Skip to main content
S 2860 115th Congress Senate

Putting First-Responders First Act

Official title: A bill to amend the Internal Revenue Code of 1986 to allow first responders to continue to exclude service-connected disability pension payments after reaching the age of retirement.

Introduced: May 16, 2018 Introduced by: Daines, Steve Republican · Montana See on congress.gov
Taxation Disability assistanceEmergency medical services and trauma careEmployee benefits and pensionsFires
More subjectsShow fewer subjects
First responders and emergency personnelHealth personnelIncome tax exclusionLaw enforcement officers
This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 16, 2018
Read twice and referred to the Committee on Finance.
May 16, 2018
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action May 16, 2018

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Putting First-Responders First Act

This bill amends the Internal Revenue Code to allow first responders to exclude from gross income certain service-connected disability payments received as part of a pension or annuity after reaching the age of retirement. The bill applies to law enforcement officers, employees in fire protection activities, and individuals who provide out-of-hospital emergency medical care.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2860: Putting First-Responders First Act. 115th Congress. Open America. https://openamerica.io/bill/115-S-2860/
MLA
"S. 2860: Putting First-Responders First Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-2860/.
Bluebook (legal)
S. 2860, 115th Cong. (2026), https://openamerica.io/bill/115-S-2860/.
Markdown link
[S. 2860: Putting First-Responders First Act](https://openamerica.io/bill/115-S-2860/)
Report a problem