AN ACT ESTABLISHING A FALLEN OFFICER FUND AND PROVIDING HEALTH INSURANCE COVERAGE TO SURVIVORS OF A POLICE OFFICER KILLED IN THE LINE OF DUTY.

SB 341 creates a new "Fallen Officer Fund" to provide financial support to the families of police officers who die while performing their duties. The bill defines a "surviving family" to include spouses, dependent children, and other designated beneficiaries, with priority given to awards for dependent children and spouses. Upon receiving a claim, the Comptroller will distribute one-time lump-sum payments of $100,000 from the fund to eligible families, ensuring these payments do not reduce any other benefits they may receive. Additionally, the legislation updates state tax rules to exclude certain specific income sources, such as qualified dividends and railroad retirement benefits, from the calculation of Connecticut adjusted gross income.