Code Section 402
| Code Section | Effective Date | Name of Act | Name of Provision | 10yr Revenue Estimate ($millions) |
|---|---|---|---|---|
| 101(h), 402(l) | *See note below | National Defense Authorization Act for Fiscal Year 2013 | Modification of Definition of Public Safety Officer | No revenue effect |
*Note on Effective Date
The provision is effective when the amendment to the definition of public safety officer in the NDA Act takes effect.
Modification of Definition of Public Safety Officer
Explanation of Provision
The National Defense Authorization Act for Fiscal Year 2013 (‘‘NDA Act’’) amends the definition of public safety officer in the Omnibus Crime Control and Safe Streets Act of 1968. However, the NDA Act retains the prior-law definition of public safety officer for purposes of determining the exclusions from gross income under the Code.
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