PUBLIC LAW 114–7—APR. 1, 2015 129 STAT. 83 

Public Law 114–7 

114th Congress 

An Act 

To accelerate the income tax benefits for charitable cash contributions for the 

relief of the families of New York Police Department Detectives Wenjian Liu 

and Rafael Ramos, and for other purposes. 

Be it enacted by the Senate and House of Representatives of 

the United States of America in Congress assembled, 

SECTION 1. SHORT TITLE. 

This Act may be cited as the ‘‘Slain Officer Family Support 

Act of 2015’’. 

SEC. 2. ACCELERATION OF INCOME TAX BENEFITS FOR CHARITABLE 

CASH CONTRIBUTIONS FOR RELIEF OF THE FAMILIES OF 

NEW YORK POLICE DEPARTMENT DETECTIVES WENJIAN LIU 

AND RAFAEL RAMOS. 

(a) IN GENERAL.—For purposes of section 170 of the Internal 

Revenue Code of 1986 a taxpayer may treat any contribution 

described in subsection (b) made between January 1, 2015, and 

April 15, 2015, as if such contribution was made on December 

31, 2014, and not in 2015. 

(b) CONTRIBUTION DESCRIBED.—A contribution is described in 

this subsection if such contribution is a cash contribution made 

for the relief of the families of slain New York Police Department 

Detectives Wenjian Liu and Rafael Ramos, for which a charitable 

contribution deduction is allowable under section 170 of the Internal 

Revenue Code of 1986. 

(c) RECORDKEEPING.—In the case of a contribution described 

in subsection (b), a telephone bill showing the name of the donee 

organization, the date of the contribution, and the amount of the 

contribution shall be treated as meeting the recordkeeping requirements of section 170(f)(17) of the Internal Revenue Code of 1986. 

(d) CLARIFICATION THAT CONTRIBUTION WILL NOT FAIL TO

QUALIFY AS A CHARITABLE CONTRIBUTION.—A cash contribution 

made for the relief of the families of slain New York Police Department Detectives Wenjian Liu and Rafael Ramos shall not fail to 

be treated as a charitable contribution for purposes of section 170 

of the Internal Revenue Code of 1986 and subsection (b) of this 

section merely because such contribution is for the exclusive benefit 

of such families. The preceding sentence shall apply to contributions 

made on or after December 20, 2014. 

(e) CLARIFICATION THAT PAYMENTS BY CHARITABLE ORGANIZATIONS TO FAMILIES TREATED AS EXEMPT PAYMENTS.—For purposes 

of the Internal Revenue Code of 1986, payments made on or after 

December 20, 2014, and on or before October 15, 2015, to the 

spouse or any dependent (as defined in section 152 of such Code) 

Time period. 

Applicability. 

Time period. 

Slain Officer 

Family Support 

Act of 2015. 

Apr. 1, 2015 

[H.R. 1527] 


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129 STAT. 84 PUBLIC LAW 114–7—APR. 1, 2015 

LEGISLATIVE HISTORY—H.R. 1527: 

CONGRESSIONAL RECORD, Vol. 161 (2015): 

Mar. 25, considered and passed House. 

Mar. 26, considered and passed Senate. 

Æ 

of slain New York Police Department Detectives Wenjian Liu or 

Rafael Ramos by an organization which (determined without regard 

to any such payments) would be an organization exempt from 

tax under section 501(a) of such Code shall— 

(1) be treated as related to the purpose or function constituting the basis for such organization’s exemption under such 

section; and 

(2) shall not be treated as inuring to the benefit of any 

private individual, 

if such payments are made in good faith using a reasonable and 

objective formula which is consistently applied with respect to such 

Detectives. 

Approved April 1, 2015. 


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