Putting Our First Responders First Act of 2021

Putting Our First Responders First Act of 2021 This bill modifies the requirements for calculating taxable income 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.