S4510-119

In Committee

Relief for Families of the Fallen Act

119th Congress Introduced May 13, 2026

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

The bill requires tax relief for families of public safety officers who died as a result of injuries sustained in the line of duty Section 692 of the Internal Revenue Code of 1986 is amended— in the heading, by inserting public. It relies on definition changes, tax rate changes, compliance mandates, and exemptions. The main policy areas are Criminal Justice.

Who Benefits and How

Law enforcement, justice-system actors, and affected communities could face lower compliance burdens.

Who Bears the Burden and How

Federal, state, or local agencies responsible for implementing the clause would take on compliance duties and Public beneficiaries or protected communities affected by the clause could face increased risk.

Key Provisions

  • Requires tax relief for families of public safety officers who died as a result of injuries sustained in the line of duty Section 692 of the Internal Revenue Code of 1986 is amended— in the heading, by inserting public...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

The bill requires tax relief for families of public safety officers who died as a result of injuries sustained in the line of duty Section 692 of the Internal Revenue Code of 1986 is amended— in the heading, by inserting public.

Key Policy Areas

Criminal Justice

Primary Purpose

The bill requires tax relief for families of public safety officers who died as a result of injuries sustained in the line of duty Section 692 of the Internal Revenue Code of 1986 is amended— in the heading, by inserting public.

Policy Domains

Criminal Justice

Whole bill

Identified Gains
  • Law enforcement, justice-system actors, and affected communities
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: is
Law enforcement, justice-system actors, and affected communities:
Identified Costs
  • Federal, state, or local agencies responsible for implementing the clause
  • Public beneficiaries or protected communities affected by the clause
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: is
Public beneficiaries or protected communities affected by the clause:
Federal, state, or local agencies responsible for implementing the clause:

Legislative Progress

In Committee
Introduced Committee Passed
May 13, 2026

Read twice and referred to the Committee on Finance.

May 13, 2026

Introduced in Senate

May 13, 2026

Ms. Hassan (for herself and Mr. Cornyn) introduced the following …

Stakeholder Effects

cui bono?

How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.

Law Enforcement
1 mention across 1 clause
+1 positive

Law enforcement, justice-system actors, and affected communities

1/2
sections analyzed
Full impact breakdown

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Criminal Justice

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology