Tax Relief for First Responder Beneficiaries Act
Public safety officers and their beneficiaries may benefit from tax exclusions for death benefits.
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S 4497 — Tax Relief for First Responder Beneficiaries Act
Last action — Read twice and referred to the Committee on Finance.
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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2In Committee
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3Passed Senate
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4Passed House
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5To Executive
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6Enacted
This bill is in committee in the Senate. Introduced May 12, 2026. It must pass committee before a floor vote.
Next likely step: a committee vote, then a floor vote in the Senate.
Prognosis
Where this bill stands today.
Odds of enactment
LowHow often bills like it became law.
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In Committee
Current position in the legislative process.
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2 sponsors
1 primary, 1 co-sponsors signed on.
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Bipartisan support
Sponsored across 2 parties (1 D · 1 R) — cross-party backing.
Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.
In plain language
This bill provides tax relief for public safety officers' death benefits and their beneficiaries.
The bill amends tax laws to exclude certain death benefits for public safety officers and to expand eligibility for survivor benefits to beneficiaries. These changes apply to tax years starting after December 31, 2022.
What this means for you
- Workers: Public safety officers and their beneficiaries may benefit from tax exclusions for death benefits.
Bill Text
- Introduced Introduced in Senate Current html May 12, 2026
AI-generated reading aid from the bill's amendatory text — verify against the official bill.
The bill updates terminology regarding public safety officers' benefits and expands the definition of eligible beneficiaries.
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26 U.S.C. 104(a)(6)
surviving dependents→ surviving beneficiariesThis change updates the term to be more inclusive in referring to individuals eligible for benefits.
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26 U.S.C. 101(h)(1)
a child of such officer→ a child or a beneficiary of any life insurance policy or benefit plan of such officerThis change expands the definition of beneficiaries to include those under life insurance policies or benefit plans, beyond just children.
Action History
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Introduced in Senate
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Read twice and referred to the Committee on Finance.
Sponsors
- Ted Cruz · Cosponsor
- Kirsten E. Gillibrand · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 1 co-sponsors · 545 not signed on
Sponsors (1)
- Gillibrand, Kirsten E. Democratic
Co-sponsors (1)
- Cruz, Ted Republican
Not signed on (545)
545 members have not signed on to this bill.
Show all 545 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- Who sponsors S 4497?
- S 4497 is sponsored by Cruz, Ted (Republican) and Gillibrand, Kirsten E. (Democratic).
- What is the current status of S 4497?
- This bill is in committee in the Senate. Introduced May 12, 2026. It must pass committee before a floor vote.
- Where can I track S 4497?
- Track S 4497 free on One Click Politics — get push/email alerts when it moves.
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