S.4497

Tax Relief for First Responder Beneficiaries Act

Introduced·5/12/26

Tax Relief for First Responder Beneficiaries Act amends the Internal Revenue Code to provide tax relief for public safety officers' death benefits.

The Tax Relief for First Responder Beneficiaries Act amends the Internal Revenue Code to provide tax relief for public safety officers' death benefits. It modifies the exclusion of certain compensation received by public safety officers and their beneficiaries. The changes apply to taxable years beginning after December 31, 2022.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

1
1
Democratic CaucusRepublican Caucus

History

May 12

Senate

Read twice and referred to the Committee on Finance.