S.4510

Provides tax relief to families of public safety officers who died from injuries sustained in the line of duty.

The Relief for Families of the Fallen Act amends the Internal Revenue Code to provide tax relief to the families of public safety officers who died as a result of injuries sustained in the line of duty. Specifically, it exempts from income tax the taxable year in which the officer died and any prior taxable year starting from the year before the injury. The Secretary is directed to make determinations as expeditiously as possible and with minimal administrative burden on the families. The amendments apply to public safety officers whose death occurs on or after January 1, 2025.