HouseH.R. 9308119th Congress

Tax Relief for First Responder Beneficiaries Act

← Back to bill overviewView on Congress.gov →

Full Text

Official text as published. Use Ctrl+F / Cmd+F to search within the document.

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9308 Introduced in House (IH)]

<DOC>

119th CONGRESS
  2d Session
                                H. R. 9308

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

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             June 11, 2026

 Mr. Weber of Texas (for himself and Mr. Min) introduced the following 
      bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 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>