,,ii  #aai? ,,congress  #b;d ,session   
,s4 #deaj  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #ac1 #bjbf,ms4    
,hassan 7= h]self & ,mr4 ,cornyn7       
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide tax    
relief to ! families ( public safety    
(fic]s :o di$ z a result ( injuries     
su/a9$ 9 ! l9e ( duty4  #a4 ,%ort title 
,?is ,act may be cit$ z ! ,relief =     
,families ( ! ,fall5 ,act4  #b4 ,tax    
relief = families ( public safety (fic]s
 :o di$ z a result ( injuries su/a9$ 9 !
 l9e ( duty  7a7 ,9 g5]al ,section #fib 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$-- 7#a7 9 ! head+1 by ins]t+ public
 safety (fic]s1 aft] a/ronauts11 &  7#b7
 by add+ at ! end ! foll[+ new          
subsection3  7e7 ,public safety (fic]s  
dy+ z a result ( injuries su/a9$ 9 ! l9e
 ( duty  7#a7 ,9 g5]al ,9 ! case ( any  
public safety (fic] :o dies z ! direct &
 proximate result ( a p]sonal injury    

su/a9$ 9 ! l9e ( duty1 any tax impos$ by
 ?is subtitle %all n apply-- 7,a7 )     
respect to ! taxable ye> 9 :i* falls !  
date ( ! dea? ( su* public safety (fic]1
 &  7,b7 ) respect to any prior taxable 
ye> 9 ! p]iod beg9n+ ) ! la/ taxable ye>
 end+ be=e ! taxable ye> 9 :i* !        
relevant p]sonal injury 0 su/a9$ 9 ! l9e
 ( duty4  7#b7 ,det]m9ation  7,a7 ,9    
g5]al ,= purposes ( det]m9+ :e!r a      
public safety (fic] di$ z ! direct &    
proximate result ( a p]sonal injury     
su/a9$ 9 ! l9e ( duty1 ! ,secret>y %all1
 to ! ext5t practicable1 use ! same     
crit]ia us$ :5 det]m9+ :e!r a public    
safety (fic] di$ z ! direct & proximate 
result ( a p]sonal injury su/a9$ 9 ! l9e
 ( duty = purposes ( paym5t ( a b5efit  
"u section #abja7;a7 ( title ,i ( !     
,omnibus ,crime ,control & ,safe ,/reets
 ,act ( #aifh 7#cd ,u4,s4,c4            
#ajbha7;a774  7,b7 ,additional          
requirem5ts ,= purposes ( mak+          
det]m9ations describ$ 9 subp>agraph     
7,a71 ! ,secret>y %all ensure t su*     

det]m9ations are-- 7i7 made z           
exp$iti\sly z possible1 &  7ii7 to !    
maximum ext5t practicable1 made 9 a     
mann] :i* m9imizes any adm9i/rative     
burd5s plac$ on ! family memb]s or legal
 repres5tatives ( deceas$ public safety 
(fic]s :o h made a claim = ! application
 ( p>agraph 7#a7 ) respect to any       
taxable ye>4  7,c7 ,rule ( con/ruction  
,no?+ 9 ?is subsection %all be con/ru$  
to require t any det]m9ation be made )  
respect to paym5t ( a b5efit "u section 
#abja7;a7 ( title ,i ( ! ,omnibus ,crime
 ,control & ,safe ,/reets ,act ( #aifh  
7#cd ,u4,s4,c4 #ajbha7;a77 = purposes ( 
! application ( ?is subsection4  7#c7   
,public safety (fic] ,= purposes ( ?is  
subsection1 ! t]m public safety (fic]   
has ! same mean+ giv5 su* t]m "u section
 #abjf ( ! ,omnibus ,crime ,control &   
,safe ,/reets ,act ( #aifh 7#cd         
,u4,s4,c4 #ajbhd74  4  7b7 ,con=m+      
am5dm5ts  7#a7 ,section #e7;b77#a7 ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ public safety (fic]s1 aft]    

a/ronauts14  7#b7 ,section              
#fjac7;f77#b77;,b7 ( su* ,code is am5d$ 
by ins]t+ public safety (fic]s1 aft]    
a/ronauts14  7c7 ,cl]ical am5dm5t ,!    
item 9 ! table ( sections = "p ,,ii (   
sub*apt] ,j ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf relat+ to section 
#fib is am5d$ to read z foll[s3  ,sec4  
#fib4 ,income taxes ( memb]s ( ,arm$    
,=ces1 a/ronauts1 public safety (fic]s1 
& victims ( c]ta9 t]rori/ attacks on    
dea?4  4  7d7 ,effective date ,!        
am5dm5ts made by ?is section %all apply 
) respect to any public safety (fic] 7z 
def9$ 9 section #fib7;e77#c7 ( !        
,int]nal ,rev5ue ,code ( #aihf1 z add$  
by ?is section7 ^: dea? occurs on or    
aft] ,janu>y #a1 #bjbe4