SURVIVOR BENEFITS FOR PUBLIC SAFETY OFFICERS KILLED IN THE LINE OF DUTY.

SEC. 1528. SURVIVOR BENEFITS FOR PUBLIC SAFETY OFFICERS KILLED IN THE LINE OF DUTY. (a) In General.—Section 101 (relating to certain death benefits) is amended by adding at the end the following new subsection: “(h) Survivor Benefits Attributable to Service by a Public Safety Officer who is Killed in the Line of Duty.— “(1) In general.—Gross income shall not include any amount paid as a survivor annuity on account of the death of a public safety officer (as such term is defined in section 1204 of the Omnibus Crime Control and Safe Streets Act of 1968) killed in the line of duty— “(A) if such annuity is provided, under a governmental plan which meets the requirements of section 401(a), to the spouse (or a former spouse) of the public safety officer or to a child of such officer; and “(B) to the extent such annuity is attributable to such officer’s service as a public safety officer. “(2) Exceptions.—Paragraph (1) shall not apply with respect to the death of any public safety officer if, as determined in accordance with the provisions of the Omnibus Crime Control and Safe Streets Act of 1968— “(A) the death was caused by the intentional misconduct of the officer or by such officer’s intention to bring about such officer’s death; “(B) the officer was voluntarily intoxicated (as defined in section 1204 of such Act) at the time of death;111 STAT. 1075 “(C) the officer was performing such officer’s duties in a grossly negligent manner at the time of death; or “(D) the payment is to an individual whose actions were a substantial contributing factor to the death of the officer.”. (b) Effective Date.—The amendments made by this section shall apply to amounts received in taxable years beginning after December 31, 1996, with respect to individuals dying after such date.