Tax relief for families of fallen public safety officers

What it does

This bill amends the tax code to exempt families of public safety officers (police, firefighters, etc.) from federal income taxes for the year the officer died and any prior years back to when the injury occurred, if the death resulted directly from an injury sustained in the line of duty. The bill uses the same criteria as an existing federal benefit program (the Public Safety Officers' Benefit Program) to determine eligibility, and requires the IRS to process claims quickly and with minimal burden on grieving families.

Why we flagged it

The bill's sole operative mechanism is a targeted federal income tax exemption for a defined class of bereaved families. It is a straightforward tax relief measure with no hidden provisions or unrelated riders.

What the text implies

• The exemption applies retroactively to injuries sustained before the death year, potentially covering multiple prior tax years and creating a significant cumulative tax benefit for some families.
• The bill delegates eligibility determination to the IRS using criteria from a separate federal program (PSOB), creating a dependency on that program's definitions and any future changes to it.
• Families may need to file amended returns for prior years to claim the exemption, which could require professional tax assistance despite the bill's stated intent to minimize administrative burden.

Section numbers refer to the bill text the analysis read — linked under Primary records below.

Who it affects

Families of public safety officers who die in the line of duty receive a meaningful financial benefit (exemption from federal income tax for multiple years) and reduced administrative friction when claiming it. This recognizes the sacrifice of officers and provides concrete relief to grieving families during a vulnerable period.

Who stands to gain

• Families of deceased public safety officers

Named in the bill

Internal Revenue Service (IRS), Public Safety Officers' Benefit Program (PSOB), Omnibus Crime Control and Safe Streets Act of 1968, Section 692 of the Internal Revenue Code, Section 1201(a) of Title I of the Omnibus Crime Control and Safe Streets Act of 1968, Section 1206 of the Omnibus Crime Control and Safe Streets Act of 1968

Where it stands

1 cosponsor: 1 Republicans.

• May 13, 2026 — Introduced · Congress.gov: “Introduced in Senate”
• May 13, 2026 — Referred to Senate Committee on Finance · Congress.gov: “Read twice and referred to the Committee on Finance”

Dates and quoted wording are Congress.gov's action record; the timeline shows status changes, not every procedural step.