S. 4497

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 4497 Introduced in Senate (IS)]

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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.
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