H.R. 9308 — Introduced in House

I 119th CONGRESS 2d Session H. R. 9308 IN THE HOUSE OF REPRESENTATIVES June 11, 2026Mr. Weber of Texas (for himself and Mr. Min) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to provide tax relief relating to public safety officers’ death benefits, and for other purposes. 1. Short title This Act may be cited as the Tax Relief for First Responder Beneficiaries Act. 2. Exclusion of certain compensation received by public safety officers and their beneficiaries (a) In general Subparagraph (B) of section 104(a)(6) of the Internal Revenue Code of 1986 is amended by striking surviving dependents and inserting surviving beneficiaries. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2022. 3. Survivor annuity benefits for public safety officers and their beneficiaries (a) In general Subparagraph (A) of section 101(h)(1) of the Internal Revenue Code of 1986 is amended by striking a child of such officer and inserting a child or a beneficiary of any life insurance policy or benefit plan of such officer. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2022.