,,ii  #aaith ,,congress  #b;d ,session  
,s4 #ddig  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #ab1      
#bjbf,mrs4 ,gillibrand 7for herself and 
,mr4 ,cruz7 introduced the following    
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to provide tax relief relating
 to public safety officers' death       
benefits1 and for other purposes4  #a4  
,short title ,this ,act may be cited as 
the ,tax ,relief for ,first ,responder  
,beneficiaries ,act4  #b4 ,exclusion of 
certain compensation received by public 
safety officers and their beneficiaries 
7a7 ,in general ,subparagraph 7,b7 of   
section #ajd7;a77#f7 of the ,internal   
,revenue ,code of #aihf is amended by   
striking surviving dependents and       
inserting surviving beneficiaries4  7b7 
,effective date ,the amendment made by  
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjbb4  #c4 ,survivor annuity benefits  

for public safety officers and their    
beneficiaries  7a7 ,in general          
,subparagraph 7,a7 of section           
#aja7;h77#a7 of the ,internal ,revenue  
,code of #aihf 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
 officer4  7b7 ,effective date ,the     
amendment made by this section shall    
apply to taxable years beginning after  
,december #ca1 #bjbb4