Tax Relief for First Responder Beneficiaries Act
Sponsored By: Senator Gillibrand, Kirsten E. [D-NY]
Introduced
Summary
Would expand tax-free death benefits and survivor annuities to a broader set of beneficiaries of public safety officers. This bill would change who can get excluded compensation and who can receive survivor annuity payments under the Internal Revenue Code.
Show full summary
- Families and beneficiaries: Broadens who can exclude death-benefit payments from gross income so more non-dependent beneficiaries of public safety officers may receive tax-free compensation.
- Survivors and children: Allows survivor annuity benefits to go not just to "a child" but to a child or any beneficiary named in the officer’s life insurance policy or benefit plan.
- Timing for taxpayers: The changes would apply to taxable years beginning after December 31, 2022, making the rule retroactive to that date.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Tax relief for public safety survivors
This bill would expand who can exclude certain death benefits paid for public safety officers from taxable income. It would replace the phrase "surviving dependents" with "surviving beneficiaries" so named beneficiaries can exclude those payments. It would also treat a named beneficiary of an officer's life insurance or benefit plan like a child for survivor annuity tax rules. Both changes would apply to tax years starting after December 31, 2022, and would lower tax bills for affected beneficiaries, sometimes by more than $2,000 depending on the payment.
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