This bill, known as the "Relief for Families of the Fallen Act," aims to provide significant tax relief to the families of public safety officers who die as a direct result of injuries sustained in the line of duty. It amends the Internal Revenue Code of 1986, specifically Section 692, to extend tax exemption benefits to these officers, similar to those already provided for astronauts and members of the Armed Forces. Under the proposed changes, income tax will not apply for the taxable year in which the officer's death occurs , nor for any prior taxable years starting from the last year before the injury was sustained. The Secretary of the Treasury will determine eligibility using criteria consistent with those for federal death benefits under the Omnibus Crime Control and Safe Streets Act of 1968, ensuring these determinations are made expeditiously and with minimal administrative burden on the affected families. A "public safety officer" is defined in accordance with the Omnibus Crime Control and Safe Streets Act of 1968. The provisions of this act will apply to public safety officers whose deaths occur on or after January 1, 2025 .