Washington, D.C. - Today, Congressman Randy Weber (R-TX) and Congressman Dave Min (D-CA) introduced the Tax Relief for First Responder Beneficiaries Act, bipartisan legislation to ensure the families and designated beneficiaries of fallen public safety officers receive the full benefits intended for them without unnecessary tax burdens. The legislation serves as the House companion to S. 4497, introduced by Senators Kirsten Gillibrand (D-NY) and Ted Cruz (R-TX).

When a public safety officer makes the ultimate sacrifice in the line of duty, federal law provides certain death and survivor benefits to help support their loved ones. However, portions of the Internal Revenue Code currently limit some tax relief provisions to "surviving dependents," potentially excluding other beneficiaries designated by the fallen officer. The Tax Relief for First Responder Beneficiaries Act modernizes these provisions to ensure benefits are treated consistently and can reach a broader range of intended recipients.

"Our first responders willingly put their lives on the line every single day for people they may never meet," said Rep. Weber. "They answer the call at all hours, walk into dangerous situations, and put service above self. When one of these heroes makes the ultimate sacrifice, Congress has a duty to stand with the ones they leave behind. The loss of a loved one does not end when the funeral is over, and families should not have to fight through outdated tax rules while carrying that burden. This legislation ensures benefits can reach the beneficiaries our fallen public safety officers intended to provide for and honors the sacrifice these brave men and women made in service to their communities."

“Families of fallen first responders have already paid an unimaginable price. The last thing they should have to worry about is whether the benefits meant to support them will be reduced by unnecessary federal taxes or limited by outdated definitions of who qualifies as a survivor," said Rep. Min. "This commonsense fix ensures that public safety officer death benefits go where they belong: to the loved ones these heroes leave behind. We have a responsibility to make sure their families receive the full support, dignity, and flexibility they deserve."

The Tax Relief for First Responder Beneficiaries Act would:

• Expand tax relief for public safety officers' death benefits by updating the Internal Revenue Code from a narrow definition of "surviving dependents" to "surviving beneficiaries."
• Allow survivor annuity benefits to extend beyond a child of the fallen officer to include designated beneficiaries of life insurance policies and benefit plans.
• Better ensure benefits are distributed according to the wishes of the fallen officer and reach the individuals they intended to support.

“Public safety officers risk their lives every day to keep our communities safe. When tragedy strikes and an officer loses their life, we must look out for their families in their time of need,” said Senator Gillibrand. “I’m proud to fight for this legislation, and I will keep working across the aisle to make sure families of first responders receive the support they deserve for their sacrifices."

The legislation would provide greater certainty that benefits intended for the loved ones of fallen first responders are not diminished by outdated tax provisions. By expanding eligibility for certain tax-free death and survivor benefits, the bill helps ensure surviving beneficiaries receive meaningful financial support during one of the most difficult times of their lives.

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