WHEREAS:

Under prior law in Connecticut law enforcement officers and firefighters who suffered heart disease or hypertension were conclusively presumed to have incurred such diseases in the course of employment; and

WHEREAS:

The foregoing circumstances caused the Internal Revenue Service to deem the disability benefits of such law enforcement officers and firefighters to be subject to federal income taxes as worker's compensation payments; and

WHEREAS:

Such action by the Internal Revenue Service has caused a severe hardship on the part of such law enforcement officers and fire employees and their families in that the Internal Revenue Service is seeking back taxes plus interest and penalties from the affected law enforcement officers and firefighters for the years 1989-1991; and

WHEREAS:

The laws of the State of Connecticut have been reformed to avoid the foregoing circumstances in the future; and

WHEREAS:

Congresswoman Kennelly of Connecticut has introduced H.R. 98 along with Representatives DeLauro, Nancy Johnson, Shays and Gejdenson and Senators Dodd and Lieberman have introduced S.502 to remedy the foregoing situation.

THEREFORE BE IT RESOLVED:

That AFSCME International endorse and support the enactment of H.R. 98 AND S. 502 in order to resolve the unfairness which is being visited upon the affected law enforcement officers and firefighters of Connecticut and their families against whom the Internal Revenue Service now seeks unanticipated back taxes plus interest and penalties.

SUBMITTED BY:

Gary Waterhouse, President and Delegate
Curtis Searle, Secretary
AFSCME Council 15
Connecticut