The purpose of this legislation is to provide tax relief to the families of public safety officers who die as a result of injuries sustained while performing their duties. This is aimed at supporting the families during a difficult time by easing their financial burden related to taxes. The key provisions of the legislation include an amendment to the Internal Revenue Code that exempts the income of families of deceased public safety officers from taxes for the year of the officer's death and for any prior taxable years where the injury leading to the death occurred.