A Republican bill with 1 Democratic cosponsor · See the cosponsor
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill is called the "Tax Relief for First Responder Beneficiaries Act." It seeks to change the Internal Revenue Code of 1986 to give tax relief regarding death benefits for public safety officers. Specifically, it expands who can receive certain tax exclusions by changing "surviving dependents" to "surviving beneficiaries." It also expands survivor annuity benefits to include beneficiaries of life insurance policies or benefit plans. These changes would apply to taxable years starting after December 31, 2022.
Yes· 3 of 10
- Scored +4
Would households on low incomes be better off under this?
Tax relief on death benefits provides critical financial support to surviving beneficiaries.
- Scored +3
Would children be better off under this?
Expands survivor annuity benefits to include children and other beneficiaries.
- Scored +3
Would middle-income households be better off under this?
Reduces tax burden for those receiving first responder death benefits.
The opposite
- Scored -1
Does this reduce what the federal government owes?
Tax exclusions slightly reduce federal tax revenue.
Who it would affect, and how
Potential Positive Impacts for People
-
Broader Tax Exclusions: By changing "surviving dependents" to "surviving beneficiaries" in section 104(a)(6), more people may be eligible for tax relief on death benefits (Section 2).
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Expanded Survivor Annuity Access: By adding "a beneficiary of any life insurance policy or benefit plan of such officer" to section 101(h)(1), the bill extends survivor annuity benefits beyond just the children of the officer (Section 3).
Potential Negative Impacts for People
- No negative impacts for people are explicitly mentioned in the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would households on low incomes be better off under this? — Tax relief on death benefits provides critical financial support to surviving beneficiaries. Would children be better off under this? — Expands survivor annuity benefits to include children and other beneficiaries. Would middle-income households be better off under this? — Reduces tax burden for those receiving first responder death benefits. Would union members be better off under this? — Many first responders are unionized, and this benefit supports their families. Would people in middle age be better off under this? — Potential beneficiaries of public safety officers' death benefits. Would people over 65 be better off under this? — Potential beneficiaries of public safety officers' death benefits. Would people in their twenties and thirties be better off under this? — Potential beneficiaries of public safety officers' death benefits. Would high-income households be better off under this? — May provide some tax relief, though impact is less critical than for lower income groups.
- Social Issues And Justice
- Is this likely to lift people out of poverty? — Increases the after-tax income for beneficiaries of deceased public safety officers.
- Economy And Finance
- Does this cut taxes for middle-income families? — Provides tax exclusions for beneficiaries of public safety officers, which likely includes middle-class households. Does this reduce what the federal government owes? — Tax exclusions slightly reduce federal tax revenue.
- 6/11/2026
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Dave MinDemocrat · California