A bill to amend the Internal Revenue Code of 1986 to provide tax relief to the families of public safety officers who died as a result of injuries sustained in the line of duty.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4510 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4510 To amend the Internal Revenue Code of 1986 to provide tax relief to the families of public safety officers who died as a result of injuries sustained in the line of duty. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES May 13, 2026 Ms. Hassan (for herself and Mr. Cornyn) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to provide tax relief to the families of public safety officers who died as a result of injuries sustained in the line of duty. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Relief for Families of the Fallen Act''. SEC. 2. TAX RELIEF FOR FAMILIES OF PUBLIC SAFETY OFFICERS WHO DIED AS A RESULT OF INJURIES SUSTAINED IN THE LINE OF DUTY. (a) In General.--Section 692 of the Internal Revenue Code of 1986 is amended-- (1) in the heading, by inserting ``public safety officers,'' after ``astronauts,'', and (2) by adding at the end the following new subsection: ``(e) Public Safety Officers Dying as a Result of Injuries Sustained in the Line of Duty.-- ``(1) In general.--In the case of any public safety officer who dies as the direct and proximate result of a personal injury sustained in the line of duty, any tax imposed by this subtitle shall not apply-- ``(A) with respect to the taxable year in which falls the date of the death of such public safety officer, and ``(B) with respect to any prior taxable year in the period beginning with the last taxable year ending before the taxable year in which the relevant personal injury was sustained in the line of duty. ``(2)