Slain Officer Family Support Act of 2015

Bill: 114-hr-1527
Sponsor: Rep. Jeffries, Hakeem S. [D-NY-8]
Introduced: 2015-03-23 in the House
Policy area: Taxation
Subjects: Charitable contributions
Crime victims
Income tax deductions
Income tax exclusion
Law enforcement officers
New York City
Tax administration and collection, taxpayers
Violent crime

Summary:
action_date: 2015-03-23
text: 

Slain Officer Family Support Act of 2015 

 
This bill authorizes a charitable tax deduction for cash contributions made for the relief of the families of slain New York Police Department Detectives Wenjian Liu and Rafael Ramos even if such contributions are made for the exclusive benefit of such families. A taxpayer who makes such a contribution may claim a deduction in 2014 for contributions made between January 1, 2015, and April 15, 2015. The bill also provides that the recordkeeping requirements for the charitable tax deduction will be satisfied if the taxpayer produces a telephone bill showing the name of the organization to which a contribution was made with the date and amount of such contribution. 

action_date: 2015-03-25
text: 
(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)
 

Slain Officer Family Support Act of 2015 

 
(Sec. 2) This bill authorizes a charitable tax deduction for cash contributions made for the relief of the families of slain New York Police Department Detectives Wenjian Liu and Rafael Ramos even if such contributions are made for the exclusive benefit of such families. A taxpayer who makes such a contribution may claim a deduction in 2014 for contributions made between January 1, 2015, and April 15, 2015. The bill also provides that the recordkeeping requirements for the charitable tax deduction will be satisfied if the taxpayer produces a telephone bill showing the name of the organization to which a contribution was made with the date and amount of such contribution. 
 
The bill also confirms that payments made on or after December 20, 2014, and on or before October 15, 2015, to the spouse or any dependents of Detectives Wenjian Liu or Rafael Ramos by a tax-exempt organization shall be treated as related to the purpose or function constituting the basis for such organization's tax exemption, and 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.

action_date: 2015-03-27
text: 
(This measure has not been amended since it was introduced. The expanded summary of the House passed version is repeated here.)
 

Slain Officer Family Support Act of 2015 

 
(Sec. 2) This bill authorizes a charitable tax deduction for cash contributions made for the relief of the families of slain New York Police Department Detectives Wenjian Liu and Rafael Ramos even if such contributions are made for the exclusive benefit of such families. A taxpayer who makes such a contribution may claim a deduction in 2014 for contributions made between January 1, 2015, and April 15, 2015. The bill also provides that the recordkeeping requirements for the charitable tax deduction will be satisfied if the taxpayer produces a telephone bill showing the name of the organization to which a contribution was made with the date and amount of such contribution. 
 
The bill also confirms that payments made on or after December 20, 2014, and on or before October 15, 2015, to the spouse or any dependents of Detectives Wenjian Liu or Rafael Ramos by a tax-exempt organization shall be treated as related to the purpose or function constituting the basis for such organization's tax exemption, and 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.

action_date: 2015-04-01
text: 
(This measure has not been amended since it was introduced. The expanded summary of the House passed version is repeated here.)
 

Slain Officer Family Support Act of 2015 

 
(Sec. 2) This bill authorizes a charitable tax deduction for cash contributions made for the relief of the families of slain New York Police Department Detectives Wenjian Liu and Rafael Ramos even if such contributions are made for the exclusive benefit of such families. A taxpayer who makes such a contribution may claim a deduction in 2014 for contributions made between January 1, 2015, and April 15, 2015. The bill also provides that the recordkeeping requirements for the charitable tax deduction will be satisfied if the taxpayer produces a telephone bill showing the name of the organization to which a contribution was made with the date and amount of such contribution. 
 
The bill also confirms that payments made on or after December 20, 2014, and on or before October 15, 2015, to the spouse or any dependents of Detectives Wenjian Liu or Rafael Ramos by a tax-exempt organization shall be treated as related to the purpose or function constituting the basis for such organization's tax exemption, and 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.


Legislative actions:
action_date: 2015-04-01
text: Became Public Law No: 114-7.
action_date: 2015-04-01
text: Became Public Law No: 114-7.
action_date: 2015-04-01
text: Signed by President.
action_date: 2015-04-01
text: Signed by President.
action_date: 2015-04-01
text: Presented to President.
action_date: 2015-04-01
text: Presented to President.
action_date: 2015-03-27
text: Message on Senate action sent to the House.
action_date: 2015-03-27
text: Passed Senate without amendment by Unanimous Consent. (consideration: CR 3/26/2015 S2088)
action_date: 2015-03-27
text: Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.(consideration: CR 3/26/2015 S2088)
action_date: 2015-03-26
text: Received in the Senate, read twice.
action_date: 2015-03-25
text: Motion to reconsider laid on the table Agreed to without objection.
action_date: 2015-03-25
text: On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H2021-2022)
action_date: 2015-03-25
text: Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H2021-2022)
action_date: 2015-03-25
text: DEBATE - The House proceeded with forty minutes of debate on H.R. 1527.
action_date: 2015-03-25
text: Considered under suspension of the rules. (consideration: CR H2021-2023)
action_date: 2015-03-25
text: Mr. Ryan (WI) moved to suspend the rules and pass the bill.
action_date: 2015-03-23
text: Referred to the House Committee on Ways and Means.
action_date: 2015-03-23
text: Introduced in House
action_date: 2015-03-23
text: Introduced in House

Enacted as: number: 114-7