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HR 4346 105th Congress House

Fallen Heroes Act

Official title: To amend the Internal Revenue Code of 1986 to provide exemptions from taxation with respect to public safety officers killed in the line of duty.

Introduced: August 4, 1998 See on congress.gov
Taxation Crime and Law EnforcementEmergency ManagementEmergency medical personnelEstate tax
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Fire fightersGift taxGovernment Operations and PoliticsHealthIncome taxInheritance taxLabor and EmploymentLaw enforcement officersPersonal income taxPoliceSurvivors' benefitsTax exclusionTax exemptionTax refunds
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 29, 1998
Referred to the House Committee on Ways and Means.
Jul 29, 1998
Introduced in House
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 Latest action July 29, 1998

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Fallen Heroes Act - Amends the Internal Revenue Code to exempt public safety officers killed in the line of duty from the income and estate and gift taxes. Excludes from gross income related retirement and survivor distributions.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Republican 1
FROST, MARTIN
· Sep 23, 1998
SANDLIN, MAX
· Sep 23, 1998
 R
Calvert, Ken
California · Aug 4, 1998
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4346: Fallen Heroes Act. 105th Congress. Open America. https://openamerica.io/bill/105-HR-4346/
MLA
"H.R. 4346: Fallen Heroes Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-4346/.
Bluebook (legal)
H.R. 4346, 105th Cong. (2026), https://openamerica.io/bill/105-HR-4346/.
Markdown link
[H.R. 4346: Fallen Heroes Act](https://openamerica.io/bill/105-HR-4346/)
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