,,ii  #aaith ,,congress  #b;d ,session  
,s4 #deaj  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #ac1      
#bjbf,ms4 ,hassan 7for herself and ,mr4 
,cornyn7 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 to the      
families of public safety officers who  
died as a result of injuries sustained  
in the line of duty4  #a4 ,short title  
,this ,act may be cited as the ,relief  
for ,families of the ,fallen ,act4  #b4 
,tax relief for families of public      
safety officers who died as a result of 
injuries sustained in the line of duty  
7a7 ,in general ,section #fib of the    
,internal ,revenue ,code of #aihf is    
amended-- 7#a7 in the heading1 by       
inserting public safety officers1 after 
astronauts11 and  7#b7 by adding at the 
end the following new subsection3  7e7  
,public safety officers dying as a      
result of injuries sustained in the line

 of duty  7#a7 ,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
 duty1 any tax imposed by this subtitle 
shall not apply-- 7,a7 with respect to  
the taxable year in which falls the date
 of the death of such public safety     
officer1 and  7,b7 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 duty4  7#b7    
,determination  7,a7 ,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 duty1 the      
,secretary shall1 to the extent         
practicable1 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 #abja7;a7 of title ,i of the    
,omnibus ,crime ,control and ,safe      
,streets ,act of #aifh 7#cd ,u4,s4,c4   
#ajbha7;a774  7,b7 ,additional          
requirements ,for purposes of making    
determinations described in subparagraph
 7,a71 the ,secretary shall ensure that 
such determinations are-- 7i7 made as   
expeditiously as possible1 and  7ii7 to 
the maximum extent practicable1 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 7#a7 with respect to any     
taxable year4  7,c7 ,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      
#abja7;a7 of title ,i of the ,omnibus   
,crime ,control and ,safe ,streets ,act 
of #aifh 7#cd ,u4,s4,c4 #ajbha7;a77 for 

purposes of the application of this     
subsection4  7#c7 ,public safety officer
 ,for purposes of this subsection1 the  
term public safety officer has the same 
meaning given such term under section   
#abjf of the ,omnibus ,crime ,control   
and ,safe ,streets ,act of #aifh 7#cd   
,u4,s4,c4 #ajbhd74  4  7b7 ,conforming  
amendments  7#a7 ,section #e7;b77#a7 of 
the ,internal ,revenue ,code of #aihf is
 amended by inserting public safety     
officers1 after astronauts14  7#b7      
,section #fjac7;f77#b77;,b7 of such     
,code is amended by inserting public    
safety officers1 after astronauts14  7c7
 ,clerical amendment ,the item in the   
table of sections for part ,,ii of      
subchapter ,j of chapter #a of the      
,internal ,revenue ,code of #aihf       
relating to section #fib is amended to  
read as follows3  ,sec4 #fib4 ,income   
taxes of members of ,armed ,forces1     
astronauts1 public safety officers1 and 
victims of certain terrorist attacks on 
death4  4  7d7 ,effective date ,the     

amendments made by this section shall   
apply with respect to any public safety 
officer 7as defined in section          
#fib7;e77#c7 of the ,internal ,revenue  
,code of #aihf1 as added by this        
section7 whose death occurs on or after 
,january #a1 #bjbe4