Honoring Civil Servants Killed in the Line of Duty Act
- Sponsor
- Rep. Connolly, Gerald E. [D-VA-11]
- Committees
- Homeland Security Committee (primary)
- Last action
- Apr 27, 2026
Bottom line
The bill substantially enhances financial support and benefits for the families of federal employees, including military and foreign service personnel, who die in service, ensuring tax-free gratuities and increased funeral expense coverage.
What it actually does
This bill significantly increases the death gratuity for federal employees killed in the line of duty to $100,000 (adjusted annually), expands eligibility criteria, and clarifies the order of precedence for beneficiaries. It also raises the maximum funeral expense payment to $8,800 (adjusted annually) and ensures that all such payments are not subject to federal income tax. Furthermore, it extends these increased benefits and tax exemptions to certain FAA, TSA, VHA employees, those serving with an Armed Force, and Foreign Service personnel dying abroad, while also authorizing emergency supplemental appropriations for agencies facing high costs due to mass casualty events.
Proponents argue
Supporters argue this bill provides essential financial security and recognition for the sacrifices made by federal employees and their families, bringing death benefits more in line with modern economic realities and acknowledging the diverse circumstances under which employees may die in service. They emphasize the importance of supporting those who serve the nation, especially in dangerous roles or abroad.
Opponents contend
No specific opposition is typically raised against bills that increase benefits for fallen federal employees. Potential concerns, if any, might revolve around the overall cost to the federal budget, especially if a large-scale incident occurs, or administrative complexities in harmonizing benefits across various agencies and titles of the U.S. Code. However, these are generally outweighed by the symbolic and practical support for the families.
The bill is relatively short and its core provisions are clear, making it accessible for an informed reader to understand its main impacts within a reasonable timeframe.
Section 2(a)(1), adding new Section 5571 to Title 5, U.S. Code.
Federal Employee Death Gratuity Increase and Expansion
This provision establishes a new section in federal law to provide a death gratuity of $100,000 (adjusted annually for inflation) to beneficiaries of federal employees who die from injuries incurred in connection with their employment, or as a result of a criminal act, terrorism, natural disaster, or other agency-head determined circumstance. It explicitly excludes deaths caused by willful misconduct, self-impairment, or intent to cause harm. The Secretary of Labor determines employee status, and a clear order of precedence for beneficiaries is established, including a designated beneficiary, spouse, children/grandchildren, parents, or estate.
Supporters argue
Supporters argue this provision provides a much-needed update to the death gratuity, ensuring that the families of federal employees who make the ultimate sacrifice receive meaningful financial assistance. The inflation adjustment ensures the benefit retains its value over time, and the expanded eligibility criteria cover a broader range of tragic circumstances.
Critics contend
No specific opposition is typically raised against increasing death gratuities for federal employees. Any potential concerns might relate to the administrative burden on agencies or the overall cost, but these are generally considered secondary to the moral imperative of supporting fallen employees' families.
Tradeoffs
The provision balances the desire to provide comprehensive support for fallen employees' families with the need to define clear eligibility criteria and prevent abuse (e.g., willful misconduct exclusions). It also balances a fixed amount with inflation adjustments.
Section 2(a)(2) and (3).
Repeal of Existing Death Gratuity Authority and Conforming Amendments
This section repeals the previous, less generous death gratuity payment authority found in the Treasury, Postal Service, and General Government Appropriations Act, 1997. It also makes necessary technical and conforming amendments to the heading of Subchapter VII of chapter 55 of title 5, United States Code, and updates the table of sections to reflect the new Section 5571.
Section 2(b) and (c).
Extension of Death Gratuity to Specific Employee Groups and Applicability
This section extends the new death gratuity provisions of Section 5571 of Title 5 to specific groups of federal employees not directly covered by Title 5, including certain employees of the Federal Aviation Administration (FAA), Transportation Security Administration (TSA), and Veterans Health Administration (VHA). It also specifies that all amendments related to the death gratuity and funeral expenses apply to any death occurring on or after the date of enactment of the Act.
Section 3(a) and (b).
Increase in Funeral Expense Reimbursement
This provision amends Section 8134(a) of Title 5, U.S. Code, to increase the maximum amount payable for funeral and burial expenses for federal employees killed in the line of duty from $800 to $8,800. This new amount will also be adjusted annually for inflation. Additionally, it clarifies that these funeral expense payments are not includible in the gross income of the recipient for tax purposes. The amendments apply to deaths occurring on or after the date of enactment.
Section 4(a) and (b).
Adjustment and Tax Exemption for Death Gratuity for Service with Armed Force
This section amends Section 8102a of Title 5, U.S. Code, which provides a death gratuity for federal employees who die from injuries incurred in connection with their service with an Armed Force. It mandates that the $100,000 gratuity amount be adjusted annually for inflation. It also clarifies that this gratuity is reduced by any other federal benefits received for the same death (excluding certain specific payments) and adds a provision for payment to the personal representative of the estate if no eligible survivors or designated alternate exist. Crucially, it makes these payments non-taxable. The amendments apply to deaths occurring on or after the date of enactment.
Section 5(a) and (b).
Agency Gratuity for Deaths Sustained in the Line of Duty Abroad (Foreign Service)
This section amends Section 413 of the Foreign Service Act of 1980 to update and expand the death gratuity for employees and uncompensated individuals serving abroad under the authority of a chief of mission. It changes "dependents" to "beneficiaries" and clarifies that payments are subject to guidance issued by the Secretary of State. It also explicitly states that a death gratuity payment under this section is only made if the death resulted from an injury sustained in the performance of duty as determined by the Secretary of Labor under Title 5. Similar to other provisions, it includes an offset for other federal benefits and makes the payment non-taxable. The order of precedence for beneficiaries is tied to the new Section 5571(c)(2) of Title 5. These amendments apply to deaths occurring on or after the date of enactment.
Section 6(a) and (b).
Adjustment and Tax Exemption for Death Gratuities Under Title 10 (Armed Forces)
This section amends Section 1478 of Title 10, U.S. Code, which governs death gratuities for members of the Armed Forces. It mandates that the $100,000 death gratuity for service members be adjusted annually for inflation, similar to the federal employee gratuity. It also explicitly states that these payments are not includible in the gross income of the recipient for federal tax purposes. These amendments apply to deaths occurring on or after the date of enactment.
Section 7(a), (b), and (c).
Emergency Supplemental Authorization of Appropriations
This section authorizes supplemental appropriations for agencies that are required to make payments under the new death gratuity provisions (Title 5, Section 5571; Title 5, Section 8102a; and Foreign Service Act, Section 413). If an agency head, with the concurrence of the Director of the Office of Management and Budget (OMB), determines that a natural disaster, act of terrorism, or other incident would result in costs exceeding available funds, additional sums are authorized to be appropriated. Congress expresses a sense that it should act on such requests within 30 days.
The applicability clauses for all major amendments (death gratuity increases, funeral expense increases, and tax exemptions) state that they "shall apply with respect to any death occurring on or after the date of enactment of this Act."
Section 2(d), Section 3(b), Section 4(b), Section 5(b), Section 6(b).
Why it matters:This is standard legislative practice to define the effective date of new provisions.
Case for: Ensures clarity on when the new benefits take effect, preventing retroactive application issues and providing a clear cutoff.
Case against: No specific case against, as it's a necessary legal clarification.
Estimated impact: Determines the scope of beneficiaries who will receive the enhanced benefits.
Multiple sections add clauses stating that payments under those sections "shall not be includible in the gross income of the recipient for purposes of the Internal Revenue Code of 1986." This makes the death gratuities and funeral expense reimbursements tax-exempt.
Section 2(d), Section 3(a)(3), Section 4(f), Section 5(g), Section 6(e).
Why it matters:This is standard legislative practice for tax treatment clauses, often placed separately to ensure clarity on tax implications.
Case for: Proponents argue that making these payments tax-exempt maximizes the financial support for grieving families, ensuring they receive the full intended benefit without it being diminished by federal income taxes. This is a common practice for similar benefits.
Case against: No specific case against, as it enhances the benefit for families. Some general fiscal conservatives might argue against any expansion of tax exemptions, but this is unlikely to be a point of contention for this specific type of benefit.
Estimated impact: Reduces federal tax revenue by an unquantified amount, but significantly increases the net benefit to recipients.