Rev. Rul. 75-500

Rev. Rul. 72-136, 1972-1 C.B. 35, relates to an individual who was incapacitated and absent from work for a period of six months because of an injury sustained while performing official duties as a member of the Fire Department of the District of Columbia. The individual received full pay for this period of time, and the absence was charged to administrative leave (rather than sick leave) pursuant to title 5, section 6324 of the United States Code. Section 6324 of 5 U.S.C. (1970) provides that no sick leave shall be charged to the account of a member of the Metropolitan Police force or the Fire Department of the District of Columbia, the United States Park Police force, or the Executive Protective Service (formerly the White House Police force) for an absence due to injury or illness resulting from the performance of duty.

Rev. Rul. 72-136 holds that the payments received by the individual in that case for the period of absence from work charged to administrative leave pursuant to 5 U.S.C. section 6324, because of injuries sustained in the performance of official duties as a member of the Fire Department of the District of Columbia, are paid under a statute in the nature of a workmen's compensation act and, therefore, are excludable in full from the individual's gross income under section 104(a)(1) of the Internal Revenue Code of 1954. See Rev. Rul. 59-269, 1959-2 C.B. 39.

The position stated in Rev. Rul. 72-136 is equally applicable to members of the Metropolitan Police force of the District of Columbia, the United States Park Police force, or the Executive Protective Service, who are likewise covered by 5 U.S.C. section 6324.

Rev. Rul. 72-136 is amplified and, as amplified, is superseded since the position set forth in Rev. Rul. 72-136 is restated in this Revenue Ruling.