text: SECTION 1. SHORT TITLE.
  
      This Act may be cited as the ``First Responders Support Act of 
  2008''.
  
  SEC. 2. EXPANDING DISABILITY BENEFITS.
  
      (a) In General.--Section 1201 of the Omnibus Crime Control and Safe 
  Streets Act of 1968 (42 U.S.C. 3796) is amended--
              (1) in subsection (a)--
                      (A) by striking ``$250,000'' and inserting 
                  ``$350,000''; and
                      (B) by striking ``subsection (h)'' and inserting 
                  ``subsection (h)(1)'';
              (2) in subsection (b)--
                      (A) by striking ``permanently and totally''; and
                      (B) by striking ``, to the extent that 
                  appropriations are provided'' and all that follows and 
                  inserting ``a benefit in an amount determined in 
                  accordance with subsection (h)(2) to such officer.''; 
                  and
              (3) in subsection (h)--
                      (A) by striking ``the effective date of this 
                  subsection'' and inserting ``the date of enactment of 
                  the First Responders Support Act of 2008'';
                      (B) by inserting ``(1)'' after ``(h)''; and
                      (C) by adding at the end the following:
      ``(2)(A) Subject to subsection (b) and subparagraph (B) of this 
  paragraph, the amount of a benefit paid under subsection (b) to a 
  public safety officer who has become disabled as the direct result of a 
  catastrophic injury sustained in the line of duty shall be in an amount 
  equal to the benefit that is payable under subsection (a) in the 
  applicable year, multiplied by the level of disability of the public 
  safety officer, as determined in accordance with subparagraph (C).
      ``(B) No benefit shall be paid under subsection (b) if the level of 
  disability of the public safety officer is less than 50 percent.
      ``(C) The Director shall adopt and apply a schedule of levels of 
  disability of public safety officers associated with specific injuries 
  or combinations of injuries, based upon the average impairments of 
  earning capacity resulting from the injuries concerned.''.
      (b) Definition of Catastrophic Injury.--Section 1204(1) of the 
  Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3796b(1)) 
  is amended by striking ``permanently prevent an individual from 
  performing any gainful work'' and inserting ``substantially diminishes 
  the ability of an individual to perform gainful work''.
      (c) Expediting Benefits.--Section 1201 of the Omnibus Crime Control 
  and Safe Streets Act of 1968 (42 U.S.C. 3796) is amended by adding at 
  the end the following:
      ``(n) Not later than 3 months after the date on which a claimant 
  submits all information required for a claim under this subpart, the 
  Bureau shall determine whether the claimant is eligible to receive a 
  benefit under this subpart.''.
      (d) Regulations.--Not later than 9 months after the date of 
  enactment of this Act, the Attorney General shall promulgate 
  regulations to carry out the amendments made by this section.
      (e) Authorization of Appropriations.--There are authorized to be 
  appropriated to the Attorney General, in addition to any other amounts 
  otherwise authorized to be appropriated, $3,000,000 for each of fiscal 
  years 2009 through 2013 to hire employees for the Bureau of Justice 
  Assistance and obtain the technology and equipment necessary to 
  expedite the processing of claims and make disability determinations 
  under subpart 1 of part L of the Omnibus Crime Control and Safe Streets 
  Act of 1968 (42 U.S.C. 3796 et seq.), as amended by this section.
  
  SEC. 3. EDUCATIONAL BENEFITS.
  
      (a) In General.--Section 1212(a) of the Omnibus Crime Control and 
  Safe Streets Act of 1968 (42 U.S.C. 3796d-1(a)) is amended--
              (1) by striking paragraph (2) and inserting the following:
      ``(2)(A) Except as provided in paragraph (3), and subject to 
  subparagraph (C) of this paragraph, financial assistance under this 
  subpart shall--
              ``(i) consist of direct payments to an eligible dependent; 
          and
              ``(ii) be paid at the monthly rate of not more than $1,500.
      ``(B) The Director shall promulgate regulations to establish the 
  amount of financial assistance under subparagraph (A) for an eligible 
  dependent, which shall be based on the portion of the normal full-time 
  academic workload for the course of study, as determined by the 
  eligible educational institution, that the eligible dependent is 
  pursuing.
      ``(C) On October 1 of each fiscal year beginning after the date of 
  enactment of the First Responders Support Act of 2008, the Director 
  shall adjust the level of the benefit payable during that fiscal year 
  under subparagraph (A)(ii), to reflect the annual percentage change in 
  the Consumer Price Index for All Urban Consumers, published by the 
  Bureau of Labor Statistics, occurring in the 1-year period ending on 
  June 1 immediately preceding such October 1.''; and
              (2) in paragraph (3)(A), by striking ``to which the 
          eligible dependent would otherwise be entitled to receive'' and 
          inserting ``that the eligible dependent receives''.
      (b) Children.--Section 1212(a)(1) of the Omnibus Crime Control and 
  Safe Streets Act of 1968 (42 U.S.C. 3796d-1(a)(1)) is amended--
              (1) in subparagraph (A), by striking ``or'' at the end;
              (2) in subparagraph (B), by striking ``a totally and 
          permanently disabling injury'' and inserting ``the officer's 
          catastrophic injury'';
              (3) by redesignating subparagraph (B) as subparagraph (C); 
          and
              (4) by inserting after subparagraph (A) the following:
              ``(B) the child of the spouse of an officer described in 
          subparagraph (A) at the time of the officer's death or on the 
          date of the officer's catastrophic injury; or''.
  
  SEC. 4. CREDIT FOR CONTINUING CARE OF FIRST RESPONDERS.
  
      (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
  of the Internal Revenue Code of 1986 (relating to refundable credits) 
  is amended by inserting after section 36 the following new section:
  
  ``SEC. 36A. CONTINUING CARE FOR INJURED FIRST RESPONDERS.
  
      ``(a) Allowance of Credit.--There shall be allowed as a credit 
  against the tax imposed by this subtitle for the taxable year an amount 
  equal to the qualified medical expenses paid or incurred during such 
  taxable year by a qualified injured first responder or a family member 
  of a qualified injured first responder.
      ``(b) Limitations.--
              ``(1) In general.--The amount of the credit allowed under 
          subsection (a) for any taxable year shall not exceed $7,500.
              ``(2) Limitation based on adjusted gross income.--The 
          amount of the credit allowed by subsection (a) (determined 
          without regard to this subsection) shall be reduced (but not 
          below zero) by 5 percent of so much of the taxpayer's adjusted 
          gross income as exceeds $75,000 ($150,000 in the case of a 
          joint return).
      ``(c) Definitions.--For purposes of this section--
              ``(1) Qualified injured first responder.--The term 
          `qualified injured first responder' means any public safety 
          officer who has suffered an injury that substantially 
          diminishes the ability of the public safety officer to perform 
          gainful work while performing an official duty as a public 
          safety officer.
              ``(2) Family member.--The term `family member' includes 
          family members described in section 267(c)(4).
              ``(3) Qualified medical expenses.--The term `qualified 
          medical expenses' means expenses paid or incurred, not 
          compensated for by insurance or otherwise, for medical care 
          (within the meaning of section 213(d)) in connection with an 
          injury of a qualified injured first responder which was 
          incurred while the qualified injured first responder was 
          performing an official duty as a public safety officer.
              ``(4) Public safety officer.--The term `public safety 
          officer' has the meaning given such term by section 1204(9) of 
          the Omnibus Crime Control and Safe Streets Act of 1968.
      ``(d) No Double Benefit.--No credit or deduction shall be allowed 
  under this chapter with respect to any expenses which are taken into 
  account under this section.''.
      (b) Conforming Amendments.--
              (1) Paragraph (2) of section 1324(b) of title 31, United 
          States Code, is amended by inserting ``36A,'' after ``36,''.
              (2) The table of sections for subpart C of part IV of 
          subchapter A of chapter 1 of the Internal Revenue Code of 1986 
          is amended by inserting after the item relating to section 36 
          the following new item:
  
  ``Sec. 36A. Continuing care for injured first responders.''.
      (c) Effective Date.--The amendments made by this section shall 
  apply to taxable years beginning after December 31, 2008.
  
  SEC. 5. EXPANDING COUNSELING AND MENTAL HEALTH SERVICES.
  
      (a) Definitions.--In this section--
              (1) the term ``Director'' means the Director of the Bureau 
          of Justice Assistance;
              (2) the term ``eligible organization'' means an 
          organization that provides free or reduced cost mental health 
          services or counseling to public safety officers seriously 
          injured in the line of duty and the family members of public 
          safety officers killed or seriously injured in the line of 
          duty;
              (3) the term ``public safety officer'' has the meaning 
          given that term in section 1204 of the Omnibus Crime Control 
          and Safe Streets Act of 1968 (42 U.S.C. 3796b); and
              (4) the term ``reduced cost'', relating to mental health 
          services or counseling, means that the organization providing 
          the services or counseling charges not more than 50 percent of 
          the amount that the organization would otherwise charge for the 
          services or counseling.
      (b) Authorization To Make Grants.--The Director may make grants to 
  eligible organizations to provide mental health services or counseling 
  to public safety officers seriously injured in the line of duty and the 
  family members of public safety officers killed or seriously injured in 
  the line of duty.
      (c) Application.--An eligible organization desiring a grant under 
  this section shall submit an application at such time, in such manner, 
  and accompanied by such information as the Director may establish.
target: First Responders Support Act of 2008 - Amends the Omnibus Crime Control and Safe Streets Act of 1968 to: (1) increase death and disability benefits for public safety officers; and (2) expand educational benefits for dependents of public safety officers killed or disabled in the line of duty.
  
  Amends the Internal Revenue Code to allow a tax credit for up to $7,500 of the medical expenses paid or incurred by a public safety officer or a family member for injuries sustained while such officer was performing an official duty.
  
  Authorizes the Director of the Bureau of Justice Assistance to award grants for mental health services or counseling to public safety officers seriously injured in the line of duty and the family members of such officers who are killed or seriously injured in the line of duty.
feat_title: To amend the Omnibus Crime Control and Safe Streets Act of 1968 to provide adequate benefits for public safety officers injured or killed in the line of duty, and for other purposes.