II 

114TH CONGRESS 

1ST SESSION S. 866 

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. 

IN THE SENATE OF THE UNITED STATES 

MARCH 25, 2015 

Mr. SCHUMER (for himself and Mrs. GILLIBRAND) 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 New York 

Police Department Detectives Wenjian Liu and Rafael 

Ramos, 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 ‘‘Slain Officer Family 

5 Support Act of 2015’’. 


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1 SEC. 2. ACCELERATION OF INCOME TAX BENEFITS FOR 

2 CHARITABLE CASH CONTRIBUTIONS FOR RE3 LIEF OF THE FAMILIES OF NEW YORK POLICE 

4 DEPARTMENT DETECTIVES WENJIAN LIU 

5 AND RAFAEL RAMOS. 

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

7 Internal Revenue Code of 1986 a taxpayer may treat any 

8 contribution described in subsection (b) made between 

9 January 1, 2015, and April 15, 2015, as if such contribu10 tion was made on December 31, 2014, and not in 2015. 

11 (b) CONTRIBUTION DESCRIBED.—A contribution is 

12 described in this subsection if such contribution is a cash 

13 contribution made for the relief of the families of slain 

14 New York Police Department Detectives Wenjian Liu and 

15 Rafael Ramos, for which a charitable contribution deduc16 tion is allowable under section 170 of the Internal Revenue 

17 Code of 1986. 

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

19 described in subsection (b), a telephone bill showing the 

20 name of the donee organization, the date of the contribu21 tion, and the amount of the contribution shall be treated 

22 as meeting the recordkeeping requirements of section 

23 170(f)(17) of the Internal Revenue Code of 1986. 

24 (d) CLARIFICATION THAT CONTRIBUTION WILL NOT

25 FAIL TO QUALIFY AS A CHARITABLE CONTRIBUTION.— 

26 A cash contribution made for the relief of the families of 


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1 slain New York Police Department Detectives Wenjian 

2 Liu and Rafael Ramos shall not fail to be treated as a 

3 charitable contribution for purposes of section 170 of the 

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

5 section merely because such contribution is for the exclu6 sive benefit of such families. The preceding sentence shall 

7 apply to contributions made on or after December 20, 

8 2014. 

9 (e) CLARIFICATION THAT PAYMENTS BY CHARI10 TABLE ORGANIZATIONS TO FAMILIES TREATED AS EX11 EMPT PAYMENTS.—For purposes of the Internal Revenue 

12 Code of 1986, payments made on or after December 20, 

13 2014, and on or before October 15, 2015, to the spouse 

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

15 of slain New York Police Department Detectives Wenjian 

16 Liu or Rafael Ramos by an organization which (deter17 mined without regard to any such payments) would be an 

18 organization exempt from tax under section 501(a) of such 

19 Code shall— 

20 (1) be treated as related to the purpose or func21 tion constituting the basis for such organization’s 

22 exemption under such section, and 

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

24 of any private individual, 


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1 if such payments are made in good faith using a reason2 able and objective formula which is consistently applied 

3 with respect to such Detectives. 

Æ 


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