Survivor annuity benefits for public safety officers and their beneficiaries

(a) In general Subparagraph (A) of section 101(h)(1) of the Internal Revenue Code of 1986 is amended by striking a child of such officer and inserting a child or a beneficiary of any life insurance policy or benefit plan of such officer. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2022.