This bill provides federal income tax relief to families of public safety officers—including police officers, firefighters, and other first responders—who die from injuries sustained while performing their duties. Under the legislation, the families would be exempted from paying federal income taxes for the year in which the officer died, as well as for any prior tax years dating back to the year the officer was injured in the line of duty. The bill uses the same criteria already established under federal law for determining whether an officer's death was directly caused by a work-related injury, and it requires the Internal Revenue Service to process these determinations as quickly as possible while minimizing paperwork burdens on grieving families. The tax relief becomes effective for officers who died on or after January 1, 2025, and the bill includes conforming changes to other sections of the tax code to reflect this new provision.
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