Tax Relief for First Responder Beneficiaries Act

This bill changes two federal tax rules about benefits paid after a public safety officer dies in the line of duty. It changes the wording of one rule that keeps certain payments out of taxable income, so the rule covers an officer's "surviving beneficiaries" instead of only "surviving dependents." It also changes a rule on survivor annuities so that, in addition to a spouse or child, a person named as a beneficiary of the officer's life insurance policy or benefit plan can receive the annuity without it being counted as taxable income. Both changes would apply to tax years beginning after December 31, 2022.

Full text and official record on Congress.gov

Sponsors

• Randy K. Weber, Sr. Republican sponsor
• 1 cosponsors