# 119-s-4510: Relief for Families of the Fallen Act

119-s-4510, Relief for Families of the Fallen Act, is a 119th Congress bill sponsored by Sen. Hassan, Margaret Wood [D-NH] (D-NH); status introduced; PRIA reads it as touching household money (as of 2026-05-30).

- Canonical: https://policyrisk.com/legislation/119-s-4510
- As of: 2026-05-30
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-4510
- Congress: 119
- Title: Relief for Families of the Fallen Act
- Status: introduced
- Introduced: 2026-05-13
- Sponsor: Sen. Hassan, Margaret Wood [D-NH] (D-NH)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-05-30

## 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.

## Cosponsors (1)

- Sen. Cornyn, John [R-TX] (R-TX), 2026-05-13T00:00:00.000Z

## Provisions PRIA read

- Tax relief for families of fallen officers: benefit, high. 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 e…

## Related bills

- 119-s-1071: National Defense Authorization Act for Fiscal Year 2026
- 119-s-1748: Kids Online Safety Act
- 119-s-2904: SHADOW Fleet Sanctions Act of 2026
- 119-s-3990: PrEP Access and Coverage Act of 2026
- 119-s-3315: Health Care Cybersecurity and Resiliency Act of 2026
- 119-s-2332: ALERT Communities Act

## Sources
- [119-s-4510 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/4510)

## Related
- [119-s-1071: National Defense Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-1071)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-2904: SHADOW Fleet Sanctions Act of 2026](https://policyrisk.com/legislation/119-s-2904)
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [119-s-3315: Health Care Cybersecurity and Resiliency Act of 2026](https://policyrisk.com/legislation/119-s-3315)
- [119-s-2332: ALERT Communities Act](https://policyrisk.com/legislation/119-s-2332)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-4510 (as of 2026-05-30).