Relief for Families of the Fallen Act
- Bill Number
- S. 4510
- Origin Chamber
- Senate
- Congress
- 119th Congress, Session 2
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2026-05-13: Read twice and referred to the Committee on Finance.
- Last Updated
- 2026-05-28T20:37:15Z
AI-Generated Summary
Summary of S. 4510: Relief for Families of the Fallen Act
Purpose
This legislation amends the Internal Revenue Code of 1986 to provide tax relief for the families of public safety officers who die as a direct result of injuries sustained while performing their duties.
Key Provisions
- Tax Exemption on Death: In cases where a public safety officer dies from a line-of-duty injury, federal income taxes do not apply to the year of death or to any earlier years starting from the year the injury occurred.
- Determination Process: The Internal Revenue Service must use the same criteria as those in section 1201(a) of the Omnibus Crime Control and Safe Streets Act of 1968 to decide if the death qualifies. Decisions must be made quickly and with minimal burden on the family or legal representatives.
- Definition of Public Safety Officer: The term follows the definition in section 1206 of the Omnibus Crime Control and Safe Streets Act of 1968.
- Effective Date: The changes apply to deaths occurring on or after January 1, 2025.
Significant Changes to Existing Law
- Expansion of Section 692: The heading and scope of Section 692 are updated to include public safety officers alongside existing categories such as astronauts and victims of certain terrorist attacks.
- Conforming Amendments: Related sections (5(b)(1) and 6013(f)(2)(B)) are revised to reference public safety officers.
- Clerical Update: The table of sections is adjusted to reflect the new title for Section 692.
Potential Impacts
- On Government Agencies: The Internal Revenue Service would handle new tax relief claims, requiring coordination with existing public safety benefit programs for eligibility determinations.
- On Citizens: Families of qualifying deceased public safety officers could receive relief from federal income tax obligations for specified periods.
- On International Relations: No direct effects are outlined in the legislation.
Main Stakeholders Affected
- Families and legal representatives of public safety officers who die from line-of-duty injuries on or after January 1, 2025.
- Public safety officers, including those in roles defined under the Omnibus Crime Control and Safe Streets Act.
- The Internal Revenue Service, which would administer the tax exemptions and make eligibility determinations.
- Federal and state public safety agencies that may provide supporting documentation for claims.
Notable Legal, Constitutional, or Political Implications
- The bill ties tax relief determinations to an existing federal benefits program without requiring a separate benefits payment, which could streamline administration while maintaining consistency in eligibility standards.
- It introduces no new constitutional issues but relies on the Secretary of the Treasury to ensure efficient and low-burden processes for affected families.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Sen. Hassan, Margaret Wood [D-NH]
Cosponsors (1)
Recent Actions
- 2026-05-13: Read twice and referred to the Committee on Finance.
- 2026-05-13: Introduced in Senate
Bill Versions
- Relief for Families of the Fallen Act — issued 2026-05-13 — PDF (5 pages)