S. 4510

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 4510 Introduced in Senate (IS)]

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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.
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