Fallen Firefighters Assistance Tax Clarification Act of 2013

Bill: 113-s-1689
Sponsor: full_name: Sen. Schumer, Charles E. [D-NY]
Introduced: 2013-11-13
Policy area: Taxation
Subjects: Fires

First responders and emergency personnel

New York State

Social work, volunteer service, charitable organizations

Tax-exempt organizations

Violent crime
Latest action: action_date: 2013-12-13
text: See also H.R. 3458.

Summaries:
action_date: 2013-11-13
action_desc: Introduced in Senate
text: <p>Fallen Firefighters Assistance Tax Clarification Act of 2013 - Treats payments made on or after December 24, 2012, and before the later of January 1, 2014, or 30 days after the enactment of this Act, by a tax-exempt organization to any firefighter who was injured as a result of the ambush of firefighters responding to an emergency on December 24, 2012, in Webster, New York, and the spouse or any dependent of any firefighter who died as a result of such ambush, as related to the purpose or function forming the basis of such organization's tax-exempt status, if such payments are made in good faith using a reasonable and objective formula which is consistently applied. </p> <p><H3>&nbsp;</H3>

tv_txt: II 113th CONGRESS 1st Session S. 1689 IN THE SENATE OF THE UNITED STATES November 13, 2013 Mr. Schumer introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To treat payments by charitable organizations with respect to certain firefighters as exempt payments.

1. Short title This Act may be cited as the Fallen Firefighters Assistance Tax Clarification Act of 2013 . 2. Payments by charitable organizations with respect to certain firefighters treated as exempt payments (a) In general For purposes of the Internal Revenue Code of 1986, payments made to— (1) any firefighter who was injured as a result of the ambush of firefighters responding to an emergency on December 24, 2012, in Webster, New York, (2) the spouse of any firefighter who died as a result of such ambush, or (3) any dependent (as defined in section 152 of such Code) of any firefighter who died as a result of such ambush, by an organization described in paragraph (1) or (2) of section 509(a) of such Code shall be treated as related to the purpose or function constituting the basis for such organization’s exemption under section 501 of such Code if such payments are made in good faith using a reasonable and objective formula which is consistently applied. (b) Application Subsection (a) shall apply only to payments made on or after December 24, 2012, and before the later of— (1) January 1, 2014, or (2) the date which is 30 days after the date of the enactment of this Act.