Fallen Firefighters Assistance Tax Clarification Act of 2013

Bill: 113-hr-3458
Sponsor: full_name: Rep. Slaughter, Louise McIntosh [D-NY-25]
Introduced: 2013-11-12
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: 2013-12-20
text: Became Public Law No: 113-63.

Summaries:
action_date: 2013-11-12
action_desc: Introduced in House
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>

action_date: 2013-12-12
action_desc: Passed House without amendment
text: <p><b>(This measure has not been amended since it was introduced. The summary of that version is repeated here.)</b></p> <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> <h3></h3>

action_date: 2013-12-13
action_desc: Passed Senate without amendment
text: <p><b>(This measure has not been amended since it was introduced. The summary of that version is repeated here.)</b></p> <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> <h3></h3>

action_date: 2013-12-20
action_desc: Public Law
text: <p><b>(This measure has not been amended since it was introduced. The summary of that version is repeated here.)</b></p> <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> <h3></h3>

tv_txt: I 113th CONGRESS 1st Session H. R. 3458 IN THE HOUSE OF REPRESENTATIVES November 12, 2013 Ms. Slaughter introduced the following bill; which was referred to the Committee on Ways and Means 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.

tv_txt: I 113th CONGRESS 1st Session H. R. 3458 IN THE HOUSE OF REPRESENTATIVES AN ACT 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.

Passed the House of Representatives December 12, 2013. Karen L. Haas, Clerk.

tv_txt: I One Hundred Thirteenth Congress of the United States of America At the First Session Begun and held at the City of Washington on Thursday, the third day of January, two thousand and thirteen H. R. 3458 AN ACT 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.

Speaker of the House of Representatives. Vice President of the United States and President of the Senate.

tv_txt: II 113th CONGRESS 1st Session H. R. 3458 IN THE SENATE OF THE UNITED STATES December 13 (legislative day, December 11), 2013 Received AN ACT 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.

Passed the House of Representatives December 12, 2013. Karen L. Haas, Clerk