119 S4497 IS: Tax Relief for First Responder Beneficiaries Act U.S. Senate 2026-05-12 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

II119th CONGRESS2d SessionS. 4497IN THE SENATE OF THE UNITED STATESMay 12, 2026Mrs. Gillibrand (for herself and Mr. Cruz) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to provide tax relief relating to public safety officers' death benefits, and for other purposes.

1.

Short title

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

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.

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.