Line-of-Duty Death Benefit Amendments

2026 General Session Introduced by Jeff Burton and 1 co-sponsor

The bill creates a dedicated, irrevocable Local Public Safety and Firefighter Surviving Spouse Trust Fund to reimburse employers for certain past health coverage costs for survivor

Governor Signed

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Summary of SB 166 (2026) – Utah

Purpose and intent

Modifies provisions related to the Local Public Safety and Firefighter Surviving Spouse Trust Fund (the trust fund) and line-of-duty death benefits.

Specifically authorizes use of trust fund money to reimburse employers for certain previously incurred health coverage costs for surviving spouses and dependent children of line-of-duty deaths, under defined conditions.

Key provisions and changes

Establishes and describes the Local Public Safety and Firefighter Surviving Spouse Trust Fund as a private purpose trust.

Fund sources: fees (as specified), legislative appropriations (if any), private donations/grants, and other revenue.
The department or a third-party administrator may manage the fund and account for receipts/expenditures.
The fund earns interest; revenue and interest (after admin costs) are used to lower employer fees under Section 53-17-201.

Expanded use of trust fund assets (Section 53-17-401(6)):

The Board of Trustees may expend money from the trust fund to reimburse an employer for health benefit costs previously paid for line-of-duty death scenarios, including:
Premium costs, or
Contributions into a health savings account
Expenditure window: for amounts paid on or after May 1, 2024, and before May 7, 2025.
Also allows reimbursement of reasonable administrative costs incurred by the department and board in administering the trust fund.

Other provisions:

Money deposited into the trust fund is irrevocable and dedicated to the purposes described in statute.
Assets are protected from creditors in relation to the benefits paid under this chapter.
The trust fund’s assets are dedicated by statute and administrative rule.

Who/what would be affected

Local public safety and firefighting agencies (employers) that provide health coverage to survivors of line-of-duty deaths.

Surviving spouses and dependent children of line-of-duty deaths (beneficiaries of health coverage reimbursements).

The Utah Department of Public Safety (administers the trust fund and processes reimbursements and administration).

The Local Public Safety and Firefighter Surviving Spouse Trust Fund Board of Trustees (authorized to expend funds for reimbursements and administrative costs).

Procedural and timeline aspects

Effective date: May 6, 2026.

The bill directs a one-time potential reimbursement in FY 2026 (approximately $40,000) to cover qualifying health care plan benefit costs, based on the fiscal note’s projections.

This one-time cost is categorized under Local Public Safety & Firefighter Surviving Spouse Trust Fund expenditures.

Fiscal note highlights:

Net effect: possible one-time negative impact of about $40,000 in FY 2026 for state and local government, with no ongoing revenue changes or ongoing state expenditures beyond that year.
No new ongoing state revenue; expenditure is one-time.

Legislative history:

Passed committees with favorable recommendations.
Enrolled and signed into law in early 2026, with confirmation through the governor’s signature.

Practical impact

Provides a mechanism to reimburse employers for certain past health coverage costs related to survivors of line-of-duty deaths, potentially easing financial burdens on local agencies.

Creates a dedicated, irrevocable fund with statutory protection limiting creditor claims, reinforcing stability of benefit administration.

May result in a one-time distribution from the trust fund in 2026; ongoing effects depend on subsequent use of the trust fund as defined by statute and rules.