A bill to amend the Internal Revenue Code of 1954 to provide that pensions paid to retired law enforcement officers shall not be subject to the income tax.

[AI summary unavailable — showing source text] Provides, under the Internal Revenue Code, that gross income does not include any amount received as a pension, annuity, or other retirement benefit to the extent that such pension, annuity, or benefit is based on service as a full-time law enforcement officer in the employ of a Federal, State, or local government or governmental entity.…