Fallen Hero Survivor Benefit Fairness Act of 2001

Fallen Hero Survivor Benefit Fairness Act of 2001 - Amends the Taxpayer Relief Act of 1997 to extend to survivors of public safety officers killed in the line of duty before December 31, 1996, the same tax benefits available to the survivors of such officers killed after such date (the exclusion from gross income of any survivor annuity received on account of the death of a public safety officer killed in the line of duty). Makes such extension of benefits effective with respect to payments received after December 31, 2001.