II 
114TH CONGRESS 
1ST SESSION H. R. 1527 
IN THE SENATE OF THE UNITED STATES 
MARCH 26, 2015 
Received 
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 Representa-
tives of the United States of America in Congress assembled, 
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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 RE-
LIEF 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 contribu-
tion 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 deduc-
tion 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 contribu-
tion, 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. 
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(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 exclu-
sive benefit of such families. The preceding sentence shall 
apply to contributions made on or after December 20, 
2014. 
(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 December 20, 
2014, and on or before October 15, 2015, to the spouse 
or any dependent (as defined in section 152 of such Code) 
of slain New York Police Department Detectives Wenjian 
Liu or Rafael Ramos by an organization which (deter-
mined 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 func-
tion constituting the basis for such organization’s 
exemption under such section; and 
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(2) shall not be treated as inuring to the benefit 
of any private individual, 
if such payments are made in good faith using a reason-
able and objective formula which is consistently applied 
with respect to such Detectives. 
Passed the House of Representatives March 25, 
2015. 
Attest: 
KAREN L. HAAS, 
Clerk. 
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