Tax Relief for First Responder Beneficiaries Act
- Sponsor
- Rep. Weber, Randy K. Sr. [R-TX-14]
- Committees
- Ways and Means Committee (primary)
- Last action
- Jun 11, 2026
Bottom line
This bill broadens the scope of individuals eligible for tax-free death benefits and survivor annuities for fallen public safety officers, aiming to provide greater financial relief to a wider range of those designated by the officer.
What it actually does
This bill amends the Internal Revenue Code of 1986 to expand the categories of individuals eligible for tax-exempt death benefits and survivor annuities related to public safety officers. It changes the term "surviving dependents" to "surviving beneficiaries" for certain tax exclusions and broadens eligibility for survivor annuities beyond "a child of such officer" to include "a child or a beneficiary of any life insurance policy or benefit plan of such officer." These changes are applied retroactively to taxable years beginning after December 31, 2022.
Proponents argue
Supporters argue this bill provides essential and overdue tax relief to the families and designated beneficiaries of public safety officers who die in the line of duty. They contend that current law is too restrictive, failing to recognize modern family structures or the explicit wishes of officers regarding their beneficiaries. Expanding eligibility ensures that the financial support intended for these heroes' loved ones is not diminished by taxes, honoring their sacrifice more fully.
Opponents contend
Critics might argue that while the intent is noble, expanding tax exclusions could lead to unforeseen revenue losses, especially if "beneficiary" is interpreted broadly. They might also raise concerns about potential complexities in administering these expanded definitions or ensuring that the benefits are directed as originally intended for immediate family support, rather than potentially more distant designees. However, direct opposition to benefits for fallen officers' families is rare.
The bill is very short and straightforward, making it highly accessible for a quick read and understanding of its direct effects.
Section 2(a)
Broadening Tax Exclusion for Death Benefits
This provision amends Section 104(a)(6)(B) of the Internal Revenue Code to change the term "surviving dependents" to "surviving beneficiaries." This means that death benefits paid to public safety officers' beneficiaries will be excluded from gross income for tax purposes, regardless of whether they are legally defined as dependents, thereby expanding the pool of individuals who can receive these benefits tax-free.
Supporters argue
Supporters argue this change aligns the tax code with the intent to fully support those designated by fallen officers, recognizing that "dependents" may not encompass all individuals an officer wished to provide for, such as domestic partners or other chosen beneficiaries.
Critics contend
No specific opposition is typically raised against provisions that expand benefits for fallen public safety officers' families. Potential concerns, if any, would likely revolve around the scope of "beneficiaries" and potential revenue implications.
Tradeoffs
The primary tradeoff is between providing comprehensive support to a fallen officer's chosen beneficiaries and the potential, albeit likely small, impact on federal tax revenue from expanding the exclusion.
Section 3(a)
Broadening Tax Exclusion for Survivor Annuities
This provision amends Section 101(h)(1)(A) of the Internal Revenue Code to expand the eligibility for tax-exempt survivor annuity benefits. It changes "a child of such officer" to "a child or a beneficiary of any life insurance policy or benefit plan of such officer." This ensures that survivor annuities paid to a broader range of designated beneficiaries, not just children, are also excluded from gross income.
Section 2(b) and Section 3(b)
Retroactive Application of Tax Relief
Both key amendments in the bill are made retroactive, applying to taxable years beginning after December 31, 2022. This means that beneficiaries who received death benefits or survivor annuities in 2023, 2024, or 2025 (if the bill passes in 2026) and would have been taxed under previous law but are now covered by the expanded definitions, may be eligible for refunds or adjustments.