Credit for certain lump-sum payments of uncompensated law enforcement premium pay

(a) In general In the case of an individual, there shall be allowed as a credit against the tax imposed by chapter 1 of the Internal Revenue Code of 1986 for the taxable year an amount equal to the sum of the lump-sum payments made by the individual during such taxable year pursuant to section 8339(v)(2) or 8415(o)(2) of title 5, United States Code, with respect to an annuity of such individual. (b) Treated as non-Refundable personal credit For purposes of the Internal Revenue Code of 1986, the credit allowed under subsection (a) shall be treated as a credit allowed under subpart A of part IV of subchapter A of chapter 1 of such Code.