Tax break for families of fallen police and firefighters
S. 4510 — Relief for Families of the Fallen Act · Filed by Maggie Hassan (D-NH) · 1 cosponsor · Introduced May 13, 2026 · Referred to committee
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What it does
This bill amends the tax code to exempt the families of public safety officers (police, firefighters, etc.) who die in the line of duty from federal income taxes for the year of death and any prior years during which the injury that caused death was sustained. The exemption uses the same eligibility criteria as the existing federal Public Safety Officers' Benefit (PSOB) program, which already determines line-of-duty death claims.
Why we flagged it
The bill's sole operative mechanism is a federal income tax exemption for families of public safety officers who die in the line of duty. It is a straightforward tax relief measure with no hidden provisions or unrelated riders.
What the text implies
- The bill retroactively exempts prior tax years during which the injury was sustained, potentially allowing families to file amended returns and recover previously paid taxes — a significant financial benefit beyond the year of death alone.
- By cross-referencing the existing PSOB program's eligibility criteria (34 U.S.C. 10281(a)), the bill avoids duplicative eligibility determinations but creates a dependency on another federal program's administrative processes and definitions.
The full analysis lists 3 implications of this text.
Who it affects
Families of fallen public safety officers receive tax relief during an already-difficult period, reducing financial burden on households that have lost a breadwinner in service. The bill imposes no new costs on ordinary citizens and targets a narrow, sympathetic population.