Bill · S. 4510· Senate(119-S-4510)
Relief for Families of the Fallen Act
- Introduced
- 5/13/2026
- Last activity
- 5/13/2026 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Maggie Hassan
- Cosponsors
- - 0 - 1
- Introduced
- In Committee
What this bill would do
The Relief for Families of the Fallen Act aims to amend the Internal Revenue Code of 1986. It seeks to provide tax relief to the families of public safety officers who die due to injuries sustained in the line of duty. This relief applies to the taxable year of the death and certain prior taxable years. The bill includes specific instructions for how the Secretary should determine if a death qualifies. It also provides definitions for the term "public safety officer."
Yes· 3 of 5
Would middle-income households be better off under this?+5
The bill provides tax relief for families of public safety officers in the year of their death and some prior years.
Does this cut taxes for middle-income families?+5
The bill provides tax relief for the taxable year of a public safety officer's death and certain prior years.
Would union members be better off under this?+4
The bill provides specific financial relief for families of public safety officers who die in the line of duty.
The opposite
Does this reduce what the federal government spends?-2
The bill reduces federal revenue by providing tax exemptions for the families of fallen public safety officers.
Who it would affect, and how
Potential Positive Impacts for People
-
Tax Relief for Families: The bill provides that taxes shall not apply to the taxable year in which a public safety officer dies as a direct and proximate result of a personal injury sustained in the line of duty, as well as certain prior taxable years (Section 2(a)(1)).
-
Streamlined Determination Process: The Secretary is instructed to make determinations as expeditiously as possible (Section 2(a)(2)(B)(i)).
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Reduced Administrative Burden: The Secretary is required to make determinations in a manner that, to the maximum extent practicable, minimizes administrative burdens on family members or legal representatives (Section 2(a)(2)(B)(ii)).
Potential Negative Impacts for People
- No Negative Impacts Identified: The provided text does not list any specific sections or provisions that would result in negative consequences or burdens for individuals or groups.
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 Middle Class Households+5Good For Union Workers+4Good For Low Income Households+3
- Economy And Finance
- Reduces Middle Class Taxes+5Reduces Government Spending-2
- Social Issues And Justice
- Improves Poverty Reduction+3
- 5/13/2026
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
John CornynRepublican · Texas