June 11, 2026
Mr. Weber of Texas (for himself and Mr. Min) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to provide tax relief relating to public safety officers’ death benefits, and for other purposes.
Section 1. Short title
This Act may be cited as the Tax Relief for First Responder Beneficiaries Act
.
Sec. 2. Exclusion of certain compensation received by public safety officers and their beneficiaries
(a) In general
Subparagraph (B) of section 104(a)(6) of the Internal Revenue Code of 1986 is amended by striking surviving dependents
and inserting surviving beneficiaries
.
(b) Effective date
The amendment made by this section shall apply to taxable years beginning after December 31, 2022.
Sec. 3. Survivor annuity benefits for public safety officers and their beneficiaries
(a) In general
Subparagraph (A) of section 101(h)(1) of the Internal Revenue Code of 1986 is amended by striking a child of such officer
and inserting a child or a beneficiary of any life insurance policy or benefit plan of such officer
.
(b) Effective date
The amendment made by this section shall apply to taxable years beginning after December 31, 2022.