S4497Referred to Committee
Tax Relief for First Responder Beneficiaries Act
Introduced
In Committee
3
Passed One Chamber4
Passed Both5
Signed into Law119th
Congress
2026-05-12
Introduced
1
Cosponsors
S
ⓘType
Sponsor
Kirsten E. Gillibrand
Democrat · NY · Senator
Votes with party: 82.3% (842 recorded votes)
Full profile: /officials/G000555
Source: Congress.gov · FEC
Cosponsors (1)
Members who have signed on to support this bill since introduction. Source: Congress.gov.
Latest Action
The most recent step in the bill's legislative path. Committee Activity below shows referrals and reports; the full action-by-action history including floor proceedings lives at Congress.gov →
Committee Activity
Currently in
- Senate Committee on FinanceReferred To · 2026-05-12
Plain-English Summary
The bill would modify tax rules to provide financial relief for families of public safety officers, such as police officers and firefighters, who die in the line of duty by adjusting how death benefits are taxed. This would help surviving spouses, children, and other dependents keep more of the money they receive after losing a loved one who was protecting their community. The measure is currently under review by the Senate Finance Committee.
AI-assisted summary generated from the official bill metadata (title, subjects, actions) sourced from Congress.gov. Cached and reviewed. Always verify against the official text linked below.
Subjects
Taxation
Full Bill Text
Verbatim text published on Congress.gov via GovInfo. Use Cmd+F / Ctrl+F to search within this excerpt.
[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4497 Introduced in Senate (IS)] <DOC> 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. _______________________________________________________________________ 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 _______________________________________________________________________ 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>
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