S. 4510 — Relief for Families of the Fallen Act

This section extends income tax relief under section 692 to public safety officers who die as the direct and proximate result of a personal injury sustained in the line of duty. It exempts tax for the taxable year of death and all prior taxable years beginning with the last year ending before the injury, using the same eligibility criteria as the Public Safety Officers' Benefits Program under 34 U.S.C. 10281(a), effective for deaths on or after January 1, 2025.