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S 4497·Federal·senate

Tax Relief for First Responder Beneficiaries Act

In CommitteeFiled May 12, 2026
Sponsor: Sen. Gillibrand, Kirsten E. [D-NY] (D)
Latest Action

Read twice and referred to the Committee on Finance.

May 12, 2026

Summary

The bill changes the Internal Revenue Code so that death benefits for public safety officers are excluded from taxable income for any surviving beneficiary, not only dependents. It also expands survivor annuity benefits to cover a child or any beneficiary of the officer’s life‑insurance or benefit plan. The goal is to broaden tax relief for families of fallen first responders.

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