What does Preamble of Relief for Families of the Fallen Act do?

This bill aims to amend the Internal Revenue Code of 1986. The proposed amendment intends to provide tax relief to families of public safety officers. The tax relief is specifically for officers who died due to injuries sustained in the line of duty.

What does SHORT TITLE. of Relief for Families of the Fallen Act do?

This bill is formally titled Relief for Families of the Fallen Act

What does TAX RELIEF FOR FAMILIES OF PUBLIC SAFETY OFFICERS WHO DIED AS A of Relief for Families of the Fallen Act do?

This section amends the Internal Revenue Code of 1986 to provide tax relief for families of public safety officers who die as a direct and proximate result of injuries sustained in the line of duty. It adds a new subsection (e) to Section 692, stating that no tax imposed by this subtitle will apply in the year of the officer's death and any prior year related to the injury. The Secretary will use criteria similar to those used for determining benefits under Section 1201(a) of the Omnibus Crime Control and Safe Streets Act of 1968 to determine if a death was a result of a line-of-duty injury. The Secretary is directed to make these determinations expeditiously and minimize administrative burdens on the officer's family. The term 'public safety officer' is defined using the meaning provided in Section 1206 of the Omnibus Crime Control and Safe Streets Act of 1968. Conforming amendments are made to Sections 5(b)(1) and 6013(f)(2)(B) of the Internal Revenue Code. The amendments apply to public safety officers whose deaths occur on or after January 1, 2025.

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Relief for Families of the Fallen Act

Last updated: 5/13/2026 · Introduced: 5/13/2026

Author: Maggie Hassan (D-NH)

TL;DR (AI)

This bill provides tax relief to families of public safety officers who die from injuries sustained in the line of duty.
It exempts the deceased officer's income from taxation in the year of death and any prior year related to the injury.
The bill defines 'public safety officer' and applies these tax benefits to deaths occurring on or after January 1, 2025.

119th Congressin committeeOfficial page

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Includes provisions on preamble, short title., and 1 more.

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