What This Bill Does
This bill would amend the Internal Revenue Code to give tax relief tied to death benefits paid because of a public safety officer’s death. In practical terms, it is aimed at helping families of police officers, firefighters, emergency medical personnel, and other covered public safety workers keep more of the benefits they receive after a line-of-duty death. The measure is designed to reduce or eliminate federal tax burdens on those benefits so that more of the payment reaches surviving family members.
- Amends the Internal Revenue Code of 1986
- Provides tax relief for public safety officers’ death benefits
- Applies to benefits tied to a public safety officer’s death
- Aims to leave more of the benefit with surviving family members
Who This Bill Affects
If you are a surviving family member of a public safety officer, this bill could increase the after-tax value of death benefits you receive, leaving more money available for living expenses and immediate financial needs. For most other taxpayers, the effect would be indirect: a narrower federal tax base and a small shift in how survivor benefits are treated under the tax code.
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- Families of fallen public safety officers They argue death benefits are meant to replace lost support after a tragedy, so taxing those payments can undercut the purpose of the benefit. Tax relief would help surviving spouses and children keep more of the money intended for immediate financial stability.
- Public safety employers and benefit administrators They see tax relief as a way to make survivor benefits simpler and more effective. A clearer tax rule can reduce confusion for agencies and families during an already difficult time.
- Lawmakers focused on first responders They contend that public safety officers accept extraordinary risks on behalf of the public, and survivor benefits should reflect that sacrifice. Tax relief is viewed as a targeted way to honor that service without creating a broad new program.
- Fiscal conservatives They may object that the bill creates another special tax preference and reduces federal revenue. Even narrow exemptions can add complexity and invite pressure for similar treatment in other occupations or benefit categories.
- Tax policy simplifiers They may argue the tax code already contains too many carve-outs and that adding more exceptions makes compliance harder. A special rule for one type of death benefit can increase administrative complexity for employers and the IRS.
- Budget watchdogs They may question whether the relief is the most efficient way to help survivors compared with direct, fully funded benefits. From their perspective, tax exclusions can be less transparent than spending programs and harder to evaluate.
Key Implications
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““provide tax relief relating to public safety officers’ death benefits””
This indicates the bill changes how the federal tax code treats survivor payments connected to a public safety officer’s death. The practical result is that eligible families could keep more of the benefit instead of losing part of it to taxes.
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““amend the Internal Revenue Code of 1986””
The bill works through the tax code rather than creating a new standalone program. That means the change would be implemented through federal tax rules, likely affecting how benefits are reported or excluded from taxable income.
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““public safety officers’ death benefits””
The focus is on benefits paid because a public safety officer died, which points to a narrow group of recipients. The main real-world effect would be on surviving family members who depend on those payments after a line-of-duty loss.
Latest Status
June 11, 2026
Referred to the House Committee on Ways and Means.
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Ask AI about this billData sourced from api.congress.gov.