To amend the Internal Revenue Code of 1986 to provide that the exclusion from gross income for survivor benefits of a deceased public safety officer shall apply to such benefits regardless of whether the recipient is the spouse or a child of the officer.

Amends the Internal Revenue Code to apply the exclusion from gross income to all survivor benefits paid on account of a public safety officer killed in the line of duty (present law provides such exclusion only to benefits for a spouse, former spouse, or child of such an officer). Applies this Act to cases of individuals dying after September 10, 2001.