Bill · S. 4497· Senate(119-S-4497)
Tax Relief for First Responder Beneficiaries Act
- Introduced
- 5/12/2026
- Last activity
- 5/12/2026 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Kirsten Gillibrand
- Cosponsors
- - 0 - 1
- Introduced
- In Committee
What this bill would do
This bill, titled the "Tax Relief for First Responder Beneficiaries Act," aims to amend the Internal Revenue Code of 1986. It specifically targets tax relief related to death benefits for public safety officers. The legislation seeks to change how certain compensation and survivor annuity benefits are treated. These changes involve updating the language regarding who qualifies for these benefits. The amendments are intended to include beneficiaries of life insurance policies or benefit plans.
Yes· 3 of 4
Does this cut taxes for middle-income families?+3
The bill provides tax relief for beneficiaries of public safety officers by updating the Internal Revenue Code.
Would households on low incomes be better off under this?+2
The bill expands the range of people who can receive tax-advantaged death benefits and annuities.
Is this likely to lift people out of poverty?+2
The bill provides expanded access to survivor annuity benefits for beneficiaries of public safety officers.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Expanded Tax Relief for Beneficiaries: Under Section 2, the bill changes the language in the Internal Revenue Code from "surviving dependents" to "surviving beneficiaries," which provides tax relief relating to public safety officers' death benefits.
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Increased Access to Survivor Annuity Benefits: Section 3 amends the code to allow survivor annuity benefits to be received by "a child or a beneficiary of any life insurance policy or benefit plan of such officer," rather than just a child of the officer.
Potential Negative Impacts for People
- No negative impacts are explicitly mentioned in the text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Low Income Households+2Good For Veterans+1
- Economy And Finance
- Reduces Middle Class Taxes+3
- Social Issues And Justice
- Improves Poverty Reduction+2
- 5/12/2026
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
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.
Ted CruzRepublican · Texas