To amend the Internal Revenue Code of 1986 to allow first responders to continue to exclude service-connected disability pension payments after reaching the age of retirement.

Putting Our First-Responders First Act of 2018 This bill amends the Internal Revenue Code to allow first responders to exclude from gross income certain service-connected disability payments received as part of a pension or annuity after reaching the age of retirement. The bill applies to law enforcement officers, employees in fire protection activities, and individuals who provide out-of-hospital emergency medical care.