H.R. 9308
IntroducedTax Relief for First Responder Beneficiaries Act
Full text of the bill
Official source on Congress.gov ↗[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>
Plain-language analysis
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In plain terms
This bill is called the 'Tax Relief for First Responder Beneficiaries Act.' It changes tax rules to help public safety officers and their beneficiaries by allowing certain death benefits to be excluded from taxable income. It also updates the definition of who can receive survivor annuity benefits to include beneficiaries of life insurance policies or benefit plans.
Hidden provisions
SEC. 2. EXCLUSION OF CERTAIN COMPENSATION RECEIVED BY PUBLIC SAFETY OFFICERS AND THEIR BENEFICIARIES
the amendment made by this section shall apply to taxable years beginning after December 31, 2022
A reader might overlook the effective date, which is important for understanding when these tax changes will take effect.
SEC. 2. EXCLUSION OF CERTAIN COMPENSATION RECEIVED BY PUBLIC SAFETY OFFICERS AND THEIR BENEFICIARIES
striking 'surviving dependents' and inserting 'surviving beneficiaries'
The change in terminology from 'surviving dependents' to 'surviving beneficiaries' is significant as it broadens the scope of who can receive these benefits.
SEC. 3. SURVIVOR ANNUITY BENEFITS FOR PUBLIC SAFETY OFFICERS AND THEIR BENEFICIARIES
striking 'a child of such officer' and inserting 'a child or a beneficiary of any life insurance policy or benefit plan of such officer'
This change expands eligibility for survivor annuity benefits, which may not be immediately obvious to readers focused on the bill's title.
Questionable / off-intent provisions
No off-intent or questionable provisions were flagged.
Junk / unrelated provisions
No filler or unrelated riders were flagged.