Relief for Families of the Fallen Act

Margaret Wood Hassan

Democrat · NH · Senator

Source: Congress.gov · FEC

• John Cornyn (R-TX)Original· 2026-05-13

Read twice and referred to the Committee on Finance.

2026-05-13

Source: Congress.gov

Families of police officers, firefighters, and other public safety workers who are killed in the line of duty would receive tax breaks on money they inherit or receive as benefits following their loved one's death. The bill would reduce the tax burden on these families during an already difficult time by modifying how the federal government taxes survivor benefits and inheritance. This change would primarily help the spouses and children of public safety officers who die performing their duties.

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.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4510 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4510 To amend the Internal Revenue Code of 1986 to provide tax relief to the families of public safety officers who died as a result of injuries sustained in the line of duty. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES May 13, 2026 Ms. Hassan (for herself and Mr. Cornyn) 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 to the families of public safety officers who died as a result of injuries sustained in the line of duty. 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 ``Relief for Families of the Fallen Act''. SEC. 2. TAX RELIEF FOR FAMILIES OF PUBLIC SAFETY OFFICERS WHO DIED AS A RESULT OF INJURIES SUSTAINED IN THE LINE OF DUTY. (a) In General.--Section 692 of the Internal Revenue Code of 1986 is amended-- (1) in the heading, by inserting ``public safety officers,'' after ``astronauts,'', and (2) by adding at the end the following new subsection: ``(e) Public Safety Officers Dying as a Result of Injuries Sustained in the Line of Duty.-- ``(1) In general.--In the case of any public safety officer who dies as the direct and proximate result of a personal injury sustained in the line of duty, any tax imposed by this subtitle shall not apply-- ``(A) with respect to the taxable year in which falls the date of the death of such public safety officer, and ``(B) with respect to any prior taxable year in the period beginning with the last taxable year ending before the taxable year in which the relevant personal injury was sustained in the line of duty. ``(2) Determination.-- ``(A) In general.--For purposes of determining whether a public safety officer died as the direct and proximate result of a personal injury sustained in the line of duty, the Secretary shall, to the extent practicable, use the same criteria used when determining whether a public safety officer died as the direct and proximate result of a personal injury sustained in the line of duty for purposes of payment of a benefit under section 1201(a) of title I of the Omnibus Crime Control and Safe Streets Act of 1968 (34 U.S.C. 10281(a)). ``(B) Additional requirements.--For purposes of making determinations described in subparagraph (A), the Secretary shall ensure that such determinations are-- ``(i) made as expeditiously as possible, and ``(ii) to the maximum extent practicable, made in a manner which minimizes any administrative burdens placed on the family members or legal representatives of deceased public safety officers who have made a claim for the application of paragraph (1) with respect to any taxable year. ``(C) Rule of construction.--Nothing in this subsection shall be construed to require that any determination be made with respect to payment of a benefit under section 1201(a) of title I of the Omnibus Crime Control and Safe Streets Act of 1968 (34 U.S.C. 10281(a)) for purposes of the application of this subsection. ``(3) Public safety officer.--For purposes of this subsection, the term `public safety officer' has the same meaning given such term under section 1206 of the Omnibus Crime Control and Safe Streets Act of 1968 (34 U.S.C. 10284).''. (b) Conforming Amendments.-- (1) Section 5(b)(1) of the Internal Revenue Code of 1986 is amended by inserting ``public safety officers,''…

after ``astronauts,''. (2) Section 6013(f)(2)(B) of such Code is amended by inserting ``public safety officers,'' after ``astronauts,''. (c) Clerical Amendment.--The item in the table of sections for part II of subchapter J of chapter 1 of the Internal Revenue Code of 1986 relating to section 692 is amended to read as follows: ``Sec. 692. Income taxes of members of Armed Forces, astronauts, public safety officers, and victims of certain terrorist attacks on death.''. (d) Effective Date.--The amendments made by this section shall apply with respect to any public safety officer (as defined in section 692(e)(3) of the Internal Revenue Code of 1986, as added by this section) whose death occurs on or after January 1, 2025. <all>

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