First responder death benefits

Senate Bill 25-310 provides a death benefit to the surviving spouse, family member, or designee of any first responder that died because of injuries or an occupational disease sustained while performing their job. The Colorado First Responder Death Benefit Program is administered by the Colorado Department of Public Safety.

The amount of the death benefit is generally excluded from federal taxable income under section 101(h) of the Internal Revenue Code. For tax years 2026 and later, if any of the death benefit is included in the federal taxable income of the beneficiary, they may claim a subtraction on their Colorado return for the included amount.