S 4510

This bill, the Relief for Families of the Fallen Act, amends the Internal Revenue Code to provide tax relief to the families of public safety officers who died as a result of injuries sustained while serving in the line of duty. Specifically, it expands the definition of ‘public safety officer’ to include those officers who die due to injuries sustained in the line of duty, exempting their families from certain tax liabilities. The bill also clarifies the criteria used to determine eligibility for this tax relief and makes related changes to other sections of the tax code.