Relief for Families of the Fallen Act

The Relief for Families of the Fallen Act provides tax relief for the families of public safety officers who die as a direct result of injuries sustained while on duty. This legislation removes income taxes for the year of death and any prior tax years since the injury occurred, applying to officers such as police, firefighters, and paramedics. To process these claims, the law requires the tax authority to use existing criteria for determining line-of-duty deaths and to handle requests quickly with minimal administrative burden on grieving families. The benefits become effective for officers who die on or after January 1, 2025.