To amend the Internal Revenue Code of 1986 to exclude from gross income amounts received for personal injuries or sickness resulting from service as a qualified public safety employee.

Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from service as a qualified public safety employee (defined as a state or local employee who provides police protection, firefighting services, or emergency medical services).