Tax Relief for First Responder Beneficiaries Act
- Bill Number
- H.R. 9308
- Origin Chamber
- House
- Congress
- 119th Congress, Session 2
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2026-06-11: Referred to the House Committee on Ways and Means.
- Last Updated
- 2026-06-30T21:59:38Z
AI-Generated Summary
Purpose The legislation aims to provide tax relief for beneficiaries of public safety officers by expanding exclusions from gross income under the Internal Revenue Code for certain death benefits and survivor annuities.
Key Provisions
- Section 1: Establishes the short title as the "Tax Relief for First Responder Beneficiaries Act."
- Section 2: Amends IRC section 104(a)(6)(B) to replace "surviving dependents" with "surviving beneficiaries" for the exclusion of compensation related to public safety officers' death benefits.
- Section 3: Amends IRC section 101(h)(1)(A) to replace "a child of such officer" with "a child or a beneficiary of any life insurance policy or benefit plan of such officer" for the tax treatment of survivor annuity benefits.
- Both amendments apply to taxable years beginning after December 31, 2022.
Significant Changes to Existing Law The bill broadens the scope of tax exclusions by extending eligibility from narrow categories (surviving dependents and children) to a wider group of surviving beneficiaries and policy/plan recipients. This modifies prior limitations in the Internal Revenue Code without altering the underlying benefit structures.
Potential Impacts
- On citizens: May reduce tax liability for a larger set of individuals receiving death benefits or annuities tied to public safety officers.
- On government agencies: The IRS would administer broader exclusions, potentially affecting revenue collection and requiring updates to guidance or forms. No direct effects on international relations are indicated.
- On state/local governments: Indirect effects possible if expanded exclusions influence how agencies structure benefits or report payments.
Main Stakeholders Affected
- Public safety officers and their families or designated beneficiaries.
- The Internal Revenue Service.
- State and local governments employing public safety personnel.
Notable Legal, Constitutional, or Political Implications The changes are limited to tax code adjustments with no apparent constitutional conflicts, as they involve congressional authority over taxation. Politically, the bill targets support for first responders through retroactive tax relief, though it introduces no new mandates or enforcement mechanisms.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Rep. Weber, Randy K. Sr. [R-TX-14]
Cosponsors (1)
Recent Actions
- 2026-06-11: Referred to the House Committee on Ways and Means.
- 2026-06-11: Introduced in House
- 2026-06-11: Introduced in House
Bill Versions
- Tax Relief for First Responder Beneficiaries Act — issued 2026-06-11 — PDF (2 pages)