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119-s-4497119th CongressWALLET

Tax Relief for First Responder Beneficiaries Act

Sponsored By: Senator Gillibrand, Kirsten E. [D-NY]

Introduced

Summary

Would broaden tax-free death benefits and survivor annuity coverage for beneficiaries of public safety officers. This bill would change who can get tax-excluded death-benefit and survivor-annuity payments and would extend survivor annuity eligibility to beneficiaries of life insurance policies or benefit plans. The changes apply to taxable years beginning after December 31, 2022.

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  • Families of fallen public safety officers: More relatives and named beneficiaries could receive survivor annuity payments because the bill replaces the phrase "a child of such officer" with "a child or a beneficiary of any life insurance policy or benefit plan."
  • Beneficiaries of life insurance and benefit plans: Death-benefit and survivor-annuity payments to these beneficiaries would be treated as excluded from taxable income by changing "surviving dependents" to "surviving beneficiaries."
  • Tax filing clarity: The bill updates Internal Revenue Code language so these broader groups are explicitly covered for tax exclusion for tax years after 2022.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Lower taxes for first responder beneficiaries

If enacted, this bill would let more people exclude certain death payments and survivor annuities received after a public safety officer's death from taxable income. It would replace the phrase "surviving dependents" with "surviving beneficiaries" for the relevant tax exclusion. It would also expand survivor annuity eligibility to include "a beneficiary of any life insurance policy or benefit plan" in addition to a child. These changes would apply to taxable years beginning after December 31, 2022.

Sponsors & CoSponsors

Sponsor

Gillibrand, Kirsten E. [D-NY]

NY • D

Cosponsors

  • Sen. Cruz, Ted [R-TX]

    TX • R

    Sponsored 5/12/2026

Roll Call Votes

No roll call votes available for this bill.

View on Congress.gov
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