United States 119th Congress Status: In Committee Bipartisan · 1 D · 1 R cosponsors

S 4510 — Relief for Families of the Fallen Act

Last action — Read twice and referred to the Committee on Finance.

Track this bill free

No card. One bill, free forever — alerts when it moves.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the Senate. Introduced May 13, 2026. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Prognosis

Advancing 34% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 2 sponsors

    1 primary, 1 co-sponsors signed on.

  • 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 families of fallen public safety officers.

The Relief for Families of the Fallen Act amends the tax code to offer tax relief to the families of public safety officers who die from injuries sustained in the line of duty. It exempts their taxable income for the year of death and prior taxable years, starting with deaths on or after January 1, 2025.

What this means for you
  • Families: This means families of fallen public safety officers may receive tax relief following their loved one's death in the line of duty.

Bill Text

How this bill changes current law

9 changes Share ↗

Compared against current U.S. Code AI-generated reading aid — verify against the official bill.

The bill introduces tax relief for families of public safety officers who die as a result of injuries sustained in the line of duty, exempting certain tax obligations for the year of death and prior years.

  • Section 692 of the Internal Revenue Code of 1986

    (e) Public Safety Officers Dying as a Result of Injuries Sustained in the Line of Duty.-- (1) In general.--In the case of any public safety officer who dies as the direct and proximate result of a personal injury sustained in the line of duty, any tax imposed by this subtitle shall not apply-- (A) with respect to the taxable year in which falls the date of the death of such public safety officer, and (B) with respect to any prior taxable year in the period beginning with the last taxable year ending before the taxable year in which the relevant personal injury was sustained in the line of duty.

    This creates a tax exemption for families of deceased public safety officers for their income taxes in the year of death and one year prior.

  • Section 692 of the Internal Revenue Code of 1986

    (2) Determination.-- (A) In general.--For purposes of determining whether a public safety officer died as the direct and proximate result of a personal injury sustained in the line of duty, the Secretary shall, to the extent practicable, use the same criteria used when determining whether a public safety officer died as the direct and proximate result of a personal injury sustained in the line of duty for purposes of payment of a benefit under section 1201(a) of title I of the Omnibus Crime Control and Safe Streets Act of 1968 (34 U.S.C. 10281(a)).

    This ensures the determination criteria for tax relief align with those used for benefit payments under existing law.

  • Section 692 of the Internal Revenue Code of 1986

    (B) Additional requirements.--For purposes of making determinations described in subparagraph (A), the Secretary shall ensure that such determinations are-- (i) made as expeditiously as possible, and (ii) to the maximum extent practicable, made in a manner which minimizes any administrative burdens placed on the family members or legal representatives of deceased public safety officers who have made a claim for the application of paragraph (1) with respect to any taxable year.

    This reduces administrative burdens on the families when claiming tax relief.

  • Section 692 of the Internal Revenue Code of 1986

    (C) Rule of construction.--Nothing in this subsection shall be construed to require that any determination be made with respect to payment of a benefit under section 1201(a) of title I of the Omnibus Crime Control and Safe Streets Act of 1968 (34 U.S.C. 10281(a)) for purposes of the application of this subsection.

    This clarifies that tax relief determinations do not require related benefit payment determinations.

  • Section 692 of the Internal Revenue Code of 1986

    (3) Public safety officer.--For purposes of this subsection, the term `public safety officer' has the same meaning given such term under section 1206 of the Omnibus Crime Control and Safe Streets Act of 1968 (34 U.S.C. 10284).

    This aligns the definition of public safety officer for tax purposes with the existing law.

  • Section 5(b)(1) of the Internal Revenue Code of 1986

    astronauts, → astronauts, public safety officers,

    This expands the reference to include public safety officers in existing tax exemptions.

  • Section 6013(f)(2)(B) of the Internal Revenue Code of 1986

    astronauts, → astronauts, public safety officers,

    This adds public safety officers to the list of individuals eligible for joint tax returns.

  • Table of sections for part II of subchapter J of chapter 1 of the Internal Revenue Code of 1986

    Sec. 692. Income taxes of members of Armed Forces, astronauts, → Sec. 692. Income taxes of members of Armed Forces, astronauts, public safety officers, and victims of certain terrorist attacks on death.

    This updates the title of the section to include public safety officers.

  • Section 2(d) of the bill

    The amendments made by this section shall apply with respect to any public safety officer (as defined in section 692(e)(3) of the Internal Revenue Code of 1986, as added by this section) whose death occurs on or after January 1, 2025.

    This establishes an effective date for the tax relief provisions.

Action History

  1. Introduced in Senate

  2. Read twice and referred to the Committee on Finance.

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 1 co-sponsors · 545 not signed on

Sponsors (1)

Co-sponsors (1)

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.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation veterans
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors S 4510?
S 4510 is sponsored by Cornyn, John (Republican) and Hassan, Margaret Wood (Democratic).
What is the current status of S 4510?
This bill is in committee in the Senate. Introduced May 13, 2026. It must pass committee before a floor vote.
Where can I track S 4510?
Track S 4510 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on S 4510

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of S 4510

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →