First responders' families get broader tax relief on death benefits
H.R. 9308 — Tax Relief for First Responder Beneficiaries Act · Filed by Randy Weber (R-TX) · 1 cosponsor · Introduced Jun 11, 2026 · Referred to committee
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What it does
This bill expands tax-free death benefits for public safety officers' families by broadening who qualifies as a beneficiary. It changes two tax code provisions to allow surviving beneficiaries (not just surviving dependents) to receive tax-free compensation under one rule, and expands who can receive tax-free survivor annuity benefits under another rule to include beneficiaries named in life insurance policies or benefit plans, not just biological children. Both changes apply retroactively to 2023.
Why we flagged it
The bill's sole operative mechanism is a targeted tax code amendment that excludes certain death benefits from taxable income for public safety officers' beneficiaries. It is straightforward tax relief legislation with no hidden provisions or riders.
What the text implies
- Retroactive application to 2023 may allow beneficiaries to file amended returns (Form 1040-X) to claim refunds of taxes already paid on these benefits, creating a one-time revenue cost to the Treasury.
- Expansion from 'surviving dependents' to 'surviving beneficiaries' may include non-family members named in policies, potentially extending tax benefits beyond traditional family structures.
The full analysis lists 3 implications of this text.
Who stands to gain
families of deceased public safety officers; life insurance companies (indirectly, through increased policy attractiveness)