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S. 4497

U.S. Senate•In Senate Committee

Summary

S. 4497, the Tax Relief for First Responder Beneficiaries Act, was introduced in the Senate on May 12, 2026 by Sen. Kirsten Gillibrand (D) with 1 co-sponsor. It was referred to Finance, and last saw action on May 12, 2026: Read twice and referred to the Committee on Finance.

Record

Text

S. 4497 has 1 co-sponsor.

sb4497/introduced-in-senate.txt
119 S4497 IS: Tax Relief for First Responder Beneficiaries Act
 U.S. Senate
 2026-05-12
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 II  119th CONGRESS  2d Session  S. 4497  IN THE SENATE OF THE UNITED STATES   May 12, 2026   Mrs. Gillibrand  (for herself and  Mr. Cruz ) introduced the following bill; which was read twice and referred to the  Committee on Finance    A BILL
To amend the Internal Revenue Code of 1986 to provide tax relief relating to public safety officers' death benefits, and for other purposes.
1.
Short title
This Act may be cited as the   Tax Relief for First Responder Beneficiaries Act  .
2.
Exclusion of certain compensation received by public safety officers and their beneficiaries
(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.
3.
Survivor annuity benefits for public safety officers and their beneficiaries
(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.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2026-05-12
  2. Passed Senate
  3. Passed House
  4. Conference
  5. To President
  6. Became Law

A bill to amend the Internal Revenue Code of 1986 to provide tax relief relating to public safety officers' death benefits, and for other purposes.

Sponsors

Sen. Kirsten Gillibrand (D) sponsors S. 4497, and 1 member has co-sponsored it from the day it was introduced.

Committees

S. 4497 went before 1 committee: Finance.

Finance
Finance
Referred To · May 12, 2026 · 902 Bills

Actions

S. 4497 has taken 2 actions since May 12, 2026.

ChamberAction
May 12, 2026
Senate
Read twice and referred to the Committee on Finance.Finance Committee
May 12, 2026
—
Introduced in Senate

Votes

S. 4497 has not gone to a roll call.

1 bill is related to S. 4497, as Identical bill.

Titles

S. 4497 goes by 3 titles, 1 of them short titles.

  • Tax Relief for First Responder Beneficiaries Act — Display Title
  • Tax Relief for First Responder Beneficiaries Act — Short Title(s) as Introduced
  • A bill to amend the Internal Revenue Code of 1986 to provide tax relief relating to public safety officers' death benefits, and for other purposes. — Official Title as Introduced

Lobbying

1 client hired 1 firm and 2 registered lobbyists who named S. 4497 in 1 quarterly filing, 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Government Issues, Health Issues, Law Enforcement/Crime/Criminal Justice, Labor Issues/Antitrust/Workplace, Retirement, Taxation/Internal Revenue Code.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
SERGEANTS BENEVOLENT ASSOCIATION OF NEW YORK CITYLabor organizationNew York11$40K

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
LONGBOW PUBLIC POLICY GROUP, LLC11$40K

Lobbyists

Named on the filings that cite the bill.

LobbyistFirmsClientsFilings
ANDREW SIFF111
CHRIS GRANBERG111

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
SERGEANTS BENEVOLENT ASSOCIATION OF NEW YORK CITYLONGBOW PUBLIC POLICY GROUP, LLC2026 second_quarter$40K2nd Quarter - Report

Classification

The Congressional Research Service files S. 4497 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; S. 4497’s is Taxation.

s4497/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Source: congress.gov · legiscan.com