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H.R. 9308House119th Congress (2025-2027)In Committee

Tax Relief for First Responder Beneficiaries Act

Sponsored by Randy K. Weber, Sr.Rep. Randy K. Weber, Sr. (R-TX)
Introduced June 11, 2026

AI-Generated Summary

Updated June 23, 2026 at 7:06 AM UTC

The Tax Relief for First Responder Beneficiaries Act changes the tax code so that death‑benefit payments to the families and other beneficiaries of public safety officers are treated more favorably. It expands who can receive tax‑free treatment, covering not only surviving dependents but also any designated beneficiaries of a life‑insurance policy or benefit plan. The changes apply to tax years beginning after December 31, 2022 and affect public safety officers (such as police, firefighters, EMTs) and the people who receive their death benefits.

Key Provisions

  • Amends the Internal Revenue Code to replace the term “surviving dependents” with “surviving beneficiaries” for certain compensation exclusions for public safety officers.
  • Expands survivor annuity benefits to include a child or any beneficiary of the officer’s life‑insurance policy or benefit plan, not just a child of the officer.
  • Both changes take effect for taxable years beginning after December 31, 2022.

Legislative Activity

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HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

June 11, 2026

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HouseIntro Referral

Introduced in House

June 11, 2026

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

June 11, 2026

Bill Text

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Introduced in HouseIssued June 11, 2026

I

119th CONGRESS

2d Session

H. R. 9308

IN THE HOUSE OF REPRESENTATIVES

June 11, 2026

Mr. Weber of Texas (for himself and Mr. Min) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to provide tax relief relating to public safety officers’ death benefits, and for other purposes.

1.

Short title

This Act may be cited as the Tax Relief for First Responder Beneficiaries Act.

2.

Exclusion of certain compensation received by public safety officers and their beneficiaries

(a)

In general

Subparagraph (B) of section 104(a)(6) of the Internal Revenue Code of 1986 is amended by striking surviving dependents and inserting surviving beneficiaries.

(b)

Effective date

The amendment made by this section shall apply to taxable years beginning after December 31, 2022.

3.

Survivor annuity benefits for public safety officers and their beneficiaries

(a)

In general

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.

(b)

Effective date

The amendment made by this section shall apply to taxable years beginning after December 31, 2022.