I 
115TH CONGRESS 
2D SESSION 
H. R. 5382 
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 HOUSE OF REPRESENTATIVES 
MARCH 22, 2018 
Mr. CURBELO of Florida (for himself, Mr. DEUTCH, and Mr. BUCHANAN) in-
troduced the following bill; which was referred to the Committee on Ways 
and Means 
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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Marjory Stoneman 
Douglas High School Family Support Act of 2018’’. 
VerDate Sep 11 2014 
22:25 Mar 28, 2018
Jkt 079200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H5382.IH
H5382
daltland on DSKBBV9HB2PROD with BILLS
SEC. 2. SPECIAL RULES FOR CHARITABLE CASH CONTRIBU-
TIONS FOR THE RELIEF OF THE FAMILIES OF 
THE SLAIN OR INJURED VICTIMS OF THE 
MARJORY 
STONEMAN 
DOUGLAS 
HIGH 
SCHOOL SHOOTING. 
(a) QUALIFIED CONTRIBUTION.—For purposes of 
this section, a qualified contribution is a cash contribution 
made for the relief of the spouses, dependents, or guard-
ians of the slain or injured victims of the Marjory 
Stoneman Douglas High School shooting that occurred on 
February 14, 2018, for which a charitable contribution de-
duction is allowable under section 170 of the Internal Rev-
enue Code of 1986. 
(b) ACCELERATION OF INCOME TAX BENEFITS.— 
For purposes of section 170 of the Internal Revenue Code 
of 1986, a taxpayer may treat any qualified contribution 
made on after February 13, 2018, and before April 18, 
2018, as if such contribution was made on December 31, 
2017, and not in 2018. 
(c) RECORDKEEPING.—In the case of a qualified con-
tribution, 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 record-
keeping requirements of section 170(f)(17) of the Internal 
Revenue Code of 1986. 
VerDate Sep 11 2014 
22:25 Mar 28, 2018
Jkt 079200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H5382.IH
H5382
daltland on DSKBBV9HB2PROD with BILLS
(d) CLARIFICATION THAT CONTRIBUTION WILL NOT 
FAIL TO QUALIFY AS A CHARITABLE CONTRIBUTION.— 
A cash contribution made for the relief of the spouses, 
dependents, or guardians of the slain or injured victims 
of the Marjory Stoneman Douglas High School shooting 
that occurred on February 14, 2018, shall not fail to be 
treated as a charitable contribution for purposes of section 
170 of the Internal Revenue Code of 1986 and subsection 
(a) of this section merely because such contribution is for 
the exclusive benefit of such spouses, dependents, or 
guardians. The preceding sentence shall apply to contribu-
tions made on or after February 14, 2018. 
(e) CLARIFICATION THAT PAYMENTS
BY CHARI-
TABLE ORGANIZATIONS TO FAMILIES TREATED AS EX-
EMPT PAYMENTS.—For purposes of the Internal Revenue 
Code of 1986, payments made on or after February 14, 
2018, and on or before October 15, 2018, to the spouse, 
any dependent (as defined in section 152 of such Code), 
or any guardian of the slain or injured victims of the Mar-
jory Stoneman Douglas High School shooting that oc-
curred on February 14, 2018, 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— 
VerDate Sep 11 2014 
22:25 Mar 28, 2018
Jkt 079200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H5382.IH
H5382
daltland on DSKBBV9HB2PROD with BILLS