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119-s-4510119th CongressWALLET
Relief for Families of the Fallen Act
Sponsored By: Senator Hassan, Margaret Wood [D-NH]
Introduced
Summary
Provides targeted federal tax relief for families of public safety officers who die from line-of-duty injuries. This bill would add a new subsection to Internal Revenue Code section 692 so that no federal income tax applies for the officer's taxable year of death and for prior taxable years beginning with the last taxable year ending before the injury occurred. It directs the Treasury to use, when practicable, the same causation criteria used for benefits under 34 U.S.C. 10281(a) and to make determinations quickly while minimizing administrative burden on families or legal representatives. The term "public safety officer" is defined by reference to 34 U.S.C. 10284 and conforming updates are added to the tax code. The rule would apply to deaths on or after January 1, 2025.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Tax relief for families of fallen officers
This bill would let families or legal representatives of public safety officers avoid federal income tax for the year the officer died if the death was the direct and proximate result of a line‑of‑duty injury. The tax relief would also cover any prior taxable year beginning with the last tax year ending before the year the injury occurred. The IRS would, to the extent practicable, use the same criteria used for payments under section 1201(a) of the Omnibus Crime Control and Safe Streets Act, and would be required to make determinations as quickly as possible and with minimal administrative burden on families. The rule would apply to deaths on or after January 1, 2025, and the bill would clarify that a separate payment decision under section 1201(a) is not required before granting the tax relief.
Sponsors & CoSponsors
Sponsor
Hassan, Margaret Wood [D-NH]
NH • D
Cosponsors
Sen. Cornyn, John [R-TX]
TX • R
Sponsored 5/13/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov