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.