Tax Relief for First Responder Beneficiaries Act
Introduced June 11, 2026 · Last action June 11, 2026
Plain English Summary
This bill amends the tax code to provide tax relief related to death benefits paid to the families of public safety officers who die in the line of duty. The bill aims to reduce the tax burden on these death benefit payments, allowing more of the benefit to reach the families of fallen officers.
Who benefits
Families and designated beneficiaries of deceased public safety officers (police officers, firefighters, emergency medical personnel, and other law enforcement and emergency responders who die in the line of duty); public safety agencies and departments that pay these benefits to families.
Who pays / loses
The federal government bears the revenue loss from the tax relief provided, reducing income tax collections on these death benefit payments.
Funding & Lobbying Interests
Public safety unions (International Association of Fire Fighters, Police Benevolent Association, International Brotherhood of Police Officers, National Fraternal Order of Police) and first responder advocacy organizations have a direct financial interest in this legislation, as it benefits their members' families. State and local government agencies that administer public safety death benefit programs also benefit.
Political Impact
Affected Groups
Families of public safety officers killed in the line of duty—including spouses, children, and other designated beneficiaries. This includes families of approximately 200-300 law enforcement officers and 100-150 firefighters killed annually in the United States.
Political Subtext
Proponents frame this as honoring the sacrifice of public safety officers and ensuring their families are not burdened by unexpected federal tax liability on death benefits. Critics might note the revenue cost to the federal government, though opposition to tax relief for fallen officers' families is rare across the political spectrum. This is generally a bipartisan issue with broad support for first responder benefits.
Real-World Stakes
Currently, some death benefits paid to families of public safety officers may be subject to federal income tax depending on the structure of the benefit and the officer's employment status. This bill eliminates or reduces that tax, preserving more money for grieving families. The practical impact is that a family receiving a $100,000 death benefit would owe less federal income tax, preserving additional funds during a period of financial vulnerability.
Sponsor
Co-sponsors (1)
DRep. Min, Dave [D-CA-47]
Vote Record
No recorded votes.
Campaign Finance — Primary Sponsor
Top contributing industries
Other$205,730.23
Finance$15,087
Healthcare$5,400
Technology$5,250
Transportation$2,000
501(c)(4) disclosure: Contributions from 501(c)(4) "dark money" organizations are not required to be publicly disclosed and are not reflected in the figures above. Data sourced from FEC public disclosure filings.
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