Relief for Families of the Fallen Act

The Relief for Families of the Fallen Act would amend the Internal Revenue Code to provide tax relief to the families of public safety officers who die as a direct and proximate result of injuries sustained in the line of duty. Specifically, it would exempt such families from federal income tax for the taxable year in which the officer dies and for any prior taxable year beginning with the last taxable year ending before the injury was sustained. The bill defines “public safety officer” using the existing definition from the Omnibus Crime Control and Safe Streets Act of 1968 and requires the Treasury Secretary to make determinations expeditiously and with minimal administrative burden on…

AI summary · The lawmakers haven’t published an official summary of this bill yet, so 52 wrote this one from the bill’s text.