To amend the Taxpayer Relief Act of 1997 to provide for consistent treatment of survivor benefits for public safety officers killed in the line of duty.

[AI summary unavailable — showing source text] Amends provisions of the Taxpayer Relief Act of 1997 to extend the same public safety officer survivor tax benefits to survivors of officers killed in the line of duty before December 31, 1996, as are available to the survivors of officers killed after such date.…