To exclude from gross income certain disability benefits received by former police officers or firefighters.

[AI summary unavailable — showing source text] Provides an income tax exclusion, in the same manner as is provided for workers' compensation benefits, of amounts paid to a police officer or fire fighter employed by a State or political subdivision (or the survivors of such an individual), and determined to be disabled due to occupational injury or sickness, under a State plan that pays disability benefits regardless of the disability's relation to employment.…