S4497
Referred to committee
Tax Relief for First Responder Beneficiaries Act
- Federal
- Senate
- Introduced May 12, 2026
- Session 119
Bill Text
Version ISThis Act may be cited as the Tax Relief for First Responder Beneficiaries Act.
Subparagraph (B) of section 104(a)(6) of the Internal Revenue Code of 1986 is amended by striking surviving dependents and inserting surviving beneficiaries.
The amendment made by this section shall apply to taxable years beginning after December 31, 2022.
Subparagraph (A) of section 101(h)(1) of the Internal Revenue Code of 1986 is amended by striking a child of such officer and inserting a child or a beneficiary of any life insurance policy or benefit plan of such officer.
The amendment made by this section shall apply to taxable years beginning after December 31, 2022.
Subparagraph (B) of section 104(a)(6) of the Internal Revenue Code of 1986 is amended by striking surviving dependents and inserting surviving beneficiaries.
The amendment made by this section shall apply to taxable years beginning after December 31, 2022.
Subparagraph (A) of section 101(h)(1) of the Internal Revenue Code of 1986 is amended by striking a child of such officer and inserting a child or a beneficiary of any life insurance policy or benefit plan of such officer.
The amendment made by this section shall apply to taxable years beginning after December 31, 2022.
Legislative Timeline
2 actions-
Introduced in Senate
-
Read twice and referred to the Committee on Finance.