H.R. 9308 — Tax Relief for First Responder Beneficiaries Act

This section replaces the term “surviving dependents” with “surviving beneficiaries” in the exclusion from gross income for amounts received under state programs that compensate survivors of public safety officers killed in the line of duty. The change applies to taxable years beginning after December 31, 2022.

This section expands the exclusion from gross income for survivor annuity benefits paid upon the death of a public safety officer to include payments to a beneficiary of any life insurance policy or benefit plan of such officer, in addition to a child of such officer. The expansion applies to taxable years beginning after December 31, 2022.