Public Act No. 24-27 Summary

• Establishes a "Fallen Officer Fund" to provide $100,000 lump sum death benefits to surviving families of police officers killed in the line of duty, with payments made on a first-come, first-served basis until fund is depleted.

• Defines "killed in the line of duty" to include deaths resulting from incidents, accidents, or violence occurring during performance of duties, including occupationally-related deaths determined by workers' compensation carriers or administrative law judges, but excluding deaths by officer's own wanton or willful act.

• Requires the Comptroller to adopt regulations by July 1, 2025, establishing application procedures and awarding criteria with priority given to benefits for dependent children and spouses of fallen officers.

• Provides health insurance coverage for survivors of fallen police officers through partnership plans for up to one year (renewable annually for five years maximum), with employers reimbursed from the Fallen Officer Fund for coverage costs.

• Adds payments from the Fallen Officer Fund as a tax-exempt income deduction for Connecticut state income tax purposes for taxable years beginning January 1, 2024 and thereafter.