A bill to amend the Internal Revenue Code of 1954 to add a section dealing with public safety vehicles.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to treat the use of a public safety vehicle by a public safety employee as a working condition fringe for purposes of the tax exclusion of certain employee fringe benefits. Defines "public safety employee" to include any person working in law enforcement, fire protection, or emergency medical services.…