Fallen Firefighters Assistance Tax Clarification Act of 2013

Bill: 113-hr-2275
Sponsor: full_name: Rep. Slaughter, Louise McIntosh [D-NY-25]
Introduced: 2013-06-06
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: 2013-06-06
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2013-06-06
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 December 31, 2013, by a tax-exempt organization on behalf of any firefighter who died or was injured as a result of the ambush of firefighters responding to an emergency on December 24, 2012, in Webster, New York, 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: I 113th CONGRESS 1st Session H. R. 2275 IN THE HOUSE OF REPRESENTATIVES June 6, 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 on behalf of any firefighter who died or was injured as a result of the ambush of firefighters responding to an emergency on December 24, 2012, in Webster, New York, to any family member of such firefighter or aforementioned injured firefighters 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 December 31, 2013.