President Signs Ayotte, Shaheen Bill to Help Families of Fallen Public Safety Officers

Press Release

President Obama today signed into law legislation introduced by U.S. Senators Kelly Ayotte (R-NH) and Jeanne Shaheen (D-NH) that will ensure that death benefits paid to the families of public safety officers who lose their lives in the line of duty are not subject to federal income tax. The Don't Tax Our Fallen Public Safety Heroes Act passed the Senate and House unanimously last week.

"New Hampshire's public safety officers put their lives on the line every day in order to keep us safe. When law enforcement officers or firefighters are tragically killed in the line of duty, their families shouldn't be saddled with an unfair tax burden in the wake of a devastating loss," said Ayotte. "I'm pleased that the president has signed our legislation, which will clear up current ambiguity in the law and ensure that both federal and state survivor benefits are exempt from federal income tax."

"We owe so much to the first responders that keep our communities safe in New Hampshire and across the country," said Shaheen. "Families of public safety officers who make the ultimate sacrifice in the line of duty shouldn't have to struggle with the IRS over benefits. I'm glad the President has signed our bill to remove all ambiguity in the tax code."

While current law states that federal survivor benefits are not subject to federal taxation, New Hampshire law enforcement personnel have expressed concerns about an ambiguity in the law regarding the tax treatment of similar state-based survivor benefits programs, which has caused some families of fallen public safety officers to experience the burden of determining whether those benefits are taxable income. Ayotte and Shaheen introduced the Don't Tax Our Fallen Public Safety Heroes Act in response to those concerns. The legislation would clarify that both federal and state death benefits for public safety officers should be treated the same and are exempt from federal income tax.

The legislation is supported by the New Hampshire Association of Chiefs of Police, New Hampshire Association of Sheriffs, New Hampshire Association of Fire Chiefs, Federal Law Enforcement Officers Association, International Union of Police Associations, National Association of Police Organizations, National Conference on Public Employee Retirement Systems, National Fraternal Order of Police, National Troopers Coalition, and the Sergeants Benevolent Association of the NYPD.

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