Section 1. Short title
This Act may be cited as the Tax Relief for First Responder Beneficiaries Act.
(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.
(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.