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 change to §101(h)(1) allowing 'any life insurance policy or benefit plan' beneficiaries (not just children) could encompass trusts, charities, or other entities if named as beneficiaries, though the practical scope depends on how Treasury interprets 'beneficiary.'
Section numbers refer to the bill text the analysis read — linked under Primary records below.
Who it affects
First responders' families receive expanded tax-free death benefits, allowing them to keep more of the compensation intended to support them after a public safety officer's death. The change broadens eligibility to include non-dependent beneficiaries and those named in life insurance or benefit plans, recognizing modern family structures and intentional beneficiary designations.
Who stands to gain
- families of deceased public safety officers
- life insurance companies (indirectly, through increased policy attractiveness)
Named in the bill
Internal Revenue Code of 1986, Section 104(a)(6), Section 101(h)(1), public safety officers, surviving beneficiaries, life insurance policies
Where it stands
1 cosponsor: 1 Democrats.
- Jun 11, 2026 — Introduced · Congress.gov: “Introduced in House”
- Jun 11, 2026 — Referred to House Committee on Ways and Means · Congress.gov: “Referred to the House Committee on Ways and Means”
Dates and quoted wording are Congress.gov's action record; the timeline shows status changes, not every procedural step.
How this was measured
Analysis — Quorum's AI read the bill text published by Congress.gov (916 characters) on Jul 9, 2026. Section numbers in the findings refer to that text, linked below; transparency and hidden-provision scores are compared against the median of 16,222 analysed bills.
Status and sponsors — Congress.gov's bill record — actions, committee referrals and cosponsors — loaded nightly. The timeline shows status changes, not every procedural action.
As of — page rendered 2026-10-20.
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