What does Preamble of Tax Relief for First Responder Beneficiaries Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The stated purpose is to provide tax relief related to public safety officers' death benefits. The bill was introduced in the House of Representatives on June 11, 2026.

What does SHORT TITLE. of Tax Relief for First Responder Beneficiaries Act do?

This bill is formally titled the Tax Relief for First Responder Beneficiaries Act.

What does EXCLUSION OF CERTAIN COMPENSATION RECEIVED BY PUBLIC SAFETY of Tax Relief for First Responder Beneficiaries Act do?

This section amends section 104(a)(6) of the Internal Revenue Code of 1986. The amendment strikes the phrase 'surviving dependents' and inserts 'surviving beneficiaries'. The amendment applies to taxable years beginning after December 31, 2022.

What does SURVIVOR ANNUITY BENEFITS FOR PUBLIC SAFETY OFFICERS AND THEIR of Tax Relief for First Responder Beneficiaries Act do?

This section amends the Internal Revenue Code of 1986 regarding survivor annuity benefits for public safety officers. The amendment modifies subparagraph (A) of section 101(h)(1) to include a beneficiary of a life insurance policy or benefit plan, in addition to a child, of a public safety officer. The amendment applies to taxable years beginning after December 31, 2022.

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Tax Relief for First Responder Beneficiaries Act

Last updated: 6/11/2026 · Introduced: 6/11/2026

Author: Randy Weber (R-TX)

TL;DR (AI)

This bill expands the definition of 'surviving beneficiaries' for public safety officers' death benefits from 'surviving dependents' to include a broader range of beneficiaries.
The bill allows survivor annuity benefits for public safety officers to extend to beneficiaries of life insurance policies or benefit plans, in addition to children.
These changes apply to taxable years beginning after December 31, 2022, providing retroactive tax relief.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 2 more.

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