II 

115TH CONGRESS 

2D SESSION S. 2632 

To accelerate the income tax benefits for charitable cash contributions for 

the relief of the families of the slain or injured victims of the Marjory 

Stoneman Douglas High School shooting, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

APRIL 9, 2018 

Mr. RUBIO (for himself and Mr. NELSON) introduced the following bill; which 

was read twice and referred to the Committee on Finance 

A BILL 

To accelerate the income tax benefits for charitable cash 

contributions for the relief of the families of the slain 

or injured victims of the Marjory Stoneman Douglas 

High School shooting, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Marjory Stoneman 

5 Douglas High School Family Support Act of 2018’’. 


sradovich on DSK3GMQ082PROD with BILLS
2 

•S 2632 IS

1 SEC. 2. SPECIAL RULES FOR CHARITABLE CASH CONTRIBU2 TIONS FOR THE RELIEF OF THE FAMILIES OF 

3 THE SLAIN OR INJURED VICTIMS OF THE 

4 MARJORY STONEMAN DOUGLAS HIGH 

5 SCHOOL SHOOTING. 

6 (a) QUALIFIED CONTRIBUTION.—For purposes of 

7 this section, a qualified contribution is a cash contribution 

8 made for the relief of the spouses, dependents, or guard9 ians of the slain or injured victims of the Marjory 

10 Stoneman Douglas High School shooting that occurred on 

11 February 14, 2018, for which a charitable contribution de12 duction is allowable under section 170 of the Internal Rev13 enue Code of 1986. 

14 (b) ACCELERATION OF INCOME TAX BENEFITS.— 

15 For purposes of section 170 of the Internal Revenue Code 

16 of 1986, a taxpayer may treat any qualified contribution 

17 made on or after February 13, 2018, and before April 18, 

18 2018, as if such contribution was made on December 31, 

19 2017, and not in 2018. 

20 (c) RECORDKEEPING.—In the case of a qualified con21 tribution, a telephone bill showing the name of the donee 

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

23 of the contribution shall be treated as meeting the record24 keeping requirements of section 170(f)(17) of the Internal 

25 Revenue Code of 1986. 


sradovich on DSK3GMQ082PROD with BILLS
3 

•S 2632 IS

1 (d) CLARIFICATION THAT CONTRIBUTION WILL NOT

2 FAIL TO QUALIFY AS A CHARITABLE CONTRIBUTION.— 

3 A cash contribution made for the relief of the spouses, 

4 dependents, or guardians of the slain or injured victims 

5 of the Marjory Stoneman Douglas High School shooting 

6 that occurred on February 14, 2018, shall not fail to be 

7 treated as a charitable contribution for purposes of section 

8 170 of the Internal Revenue Code of 1986 and subsection 

9 (a) of this section merely because such contribution is for 

10 the exclusive benefit of such spouses, dependents, or 

11 guardians. The preceding sentence shall apply to contribu12 tions made on or after February 14, 2018. 

13 (e) CLARIFICATION THAT PAYMENTS BY CHARI14 TABLE ORGANIZATIONS TO FAMILIES TREATED AS EX15 EMPT PAYMENTS.—For purposes of the Internal Revenue 

16 Code of 1986, payments made on or after February 14, 

17 2018, and on or before October 15, 2018, to the spouse, 

18 any dependent (as defined in section 152 of such Code), 

19 or any guardian of the slain or injured victims of the Mar20 jory Stoneman Douglas High School shooting that oc21 curred on February 14, 2018, by an organization which 

22 (determined without regard to any such payments) would 

23 be an organization exempt from tax under section 501(a) 

24 of such Code shall— 


sradovich on DSK3GMQ082PROD with BILLS
4 

•S 2632 IS

1 (1) be treated as related to the purpose or func2 tion constituting the basis for such organization’s 

3 exemption under such section; and 

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

5 of any private individual, 

6 if such payments are made in good faith using a reason7 able and objective formula which is consistently applied 

8 with respect to such victims. 

Æ 


sradovich on DSK3GMQ082PROD with BILLS