Tax Relief for First Responder Beneficiaries Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4497 Introduced in Senate (IS)]

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119th CONGRESS 2d Session S. 4497

To amend the Internal Revenue Code of 1986 to provide tax relief relating to public safety officers' death benefits, and for other purposes.

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IN THE SENATE OF THE UNITED STATES

May 12, 2026

Mrs. Gillibrand (for herself and Mr. Cruz) introduced the following bill; which was read twice and referred to the Committee on Finance

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A BILL

To amend the Internal Revenue Code of 1986 to provide tax relief relating to public safety officers' death benefits, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Tax Relief for First Responder Beneficiaries Act''.

SEC. 2. EXCLUSION OF CERTAIN COMPENSATION RECEIVED BY PUBLIC SAFETY OFFICERS AND THEIR BENEFICIARIES.

(a) In General.--Subparagraph (B) of section 104(a)(6) of the Internal Revenue Code of 1986 is amended by striking ``surviving dependents'' and inserting ``surviving beneficiaries''. (b) Effective Date.--The amendment made by this section shall apply to taxable years beginning after December 31, 2022.

SEC. 3. SURVIVOR ANNUITY BENEFITS FOR PUBLIC SAFETY OFFICERS AND THEIR BENEFICIARIES.

(a) In General.--Subparagraph (A) of section 101(h)(1) of the Internal Revenue Code of 1986 is amended by striking ``a child of such officer'' and inserting ``a child or a beneficiary of any life insurance policy or benefit plan of such officer''. (b) Effective Date.--The amendment made by this section shall apply to taxable years beginning after December 31, 2022. <all>