Tax Relief for First Responder Beneficiaries Act

This bill changes two federal tax rules for payments made after a public safety officer dies. It changes the wording of an existing tax exclusion so that it covers the officer's "surviving beneficiaries" instead of only "surviving dependents." It also expands which people can receive survivor annuity payments tax-free. Besides a spouse or child, it would include any beneficiary of the officer's life insurance policy or benefit plan. Both changes would apply to tax years beginning after December 31, 2022.

Full text and official record on Congress.gov

Sponsors

• Kirsten E. Gillibrand Democrat sponsor
• 1 cosponsors