Slain Officer Family Support Act of 2015

Bill: 114-hr-1527
Sponsor: full_name: Rep. Jeffries, Hakeem S. [D-NY-8]
Introduced: 2015-03-23
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
Latest action: action_date: 2015-04-01
text: Became Public Law No: 114-7.

Summaries:
action_date: 2015-03-23
action_desc: Introduced in House
text: <p><strong>Slain Officer Family Support Act of 2015 </strong></p> <p>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. </p>

action_date: 2015-03-25
action_desc: Passed House without amendment
text: <p>(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)</p> <p><strong>Slain Officer Family Support Act of 2015 </strong></p> <p>(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. </p> <p>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&nbsp;Detectives Wenjian Liu or Rafael Ramos by a tax-exempt organization shall&nbsp;be treated as related to the purpose or function constituting the basis for such organization's&nbsp;tax exemption, and&nbsp;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.</p>

action_date: 2015-03-27
action_desc: Passed Senate without amendment
text: <p>(This measure has not been amended since it was introduced. The expanded summary of the House passed version is repeated here.)</p> <p><strong>Slain Officer Family Support Act of 2015 </strong></p> <p>(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. </p> <p>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&nbsp;Detectives Wenjian Liu or Rafael Ramos by a tax-exempt organization shall&nbsp;be treated as related to the purpose or function constituting the basis for such organization's&nbsp;tax exemption, and&nbsp;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.</p>

action_date: 2015-04-01
action_desc: Public Law
text: <p>(This measure has not been amended since it was introduced. The expanded summary of the House passed version is repeated here.)</p> <p><strong>Slain Officer Family Support Act of 2015 </strong></p> <p>(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. </p> <p>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&nbsp;Detectives Wenjian Liu or Rafael Ramos by a tax-exempt organization shall&nbsp;be treated as related to the purpose or function constituting the basis for such organization's&nbsp;tax exemption, and&nbsp;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.</p>

tv_txt: I 114th CONGRESS 1st Session H. R. 1527 IN THE HOUSE OF REPRESENTATIVES 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.

1. Short title This Act may be cited as the Slain Officer Family Support Act of 2015 . 2. Acceleration of income tax benefits for charitable cash contributions for relief 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 contribution 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 deduction 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 contribution, 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. (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 exclusive benefit of such families. The preceding sentence shall apply to contributions made on or after December 20, 2014. (e) Clarification that payments by charitable organizations to families treated as exempt 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 (determined 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 function constituting the basis for such organization’s exemption under such section; and (2) 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 with respect to such Detectives.

Passed the House of Representatives March 25, 2015. Karen L. Haas, Clerk.

tv_txt: I 114th CONGRESS 1st Session H. R. 1527 IN THE HOUSE OF REPRESENTATIVES March 23, 2015 Mr. Jeffries (for himself and Mr. King of New York ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL 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.

1. Short title This Act may be cited as the Slain Officer Family Support Act of 2015 . 2. Acceleration of income tax benefits for charitable cash contributions for relief 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 contribution 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 deduction 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 contribution, 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. (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 exclusive benefit of such families. The preceding sentence shall apply to contributions made on or after December 20, 2014. (e) Clarification that payments by charitable organizations to families treated as exempt 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 (determined 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 function constituting the basis for such organization’s exemption under such section; and (2) 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 with respect to such Detectives.

tv_txt: 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.

1. Short title This Act may be cited as the Slain Officer Family Support Act of 2015 . 2. Acceleration of income tax benefits for charitable cash contributions for relief 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 contribution 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 deduction 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 contribution, 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. (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 exclusive benefit of such families. The preceding sentence shall apply to contributions made on or after December 20, 2014. (e) Clarification that payments by charitable organizations to families treated as exempt 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 (determined 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 function constituting the basis for such organization’s exemption under such section; and (2) 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 with respect to such Detectives.

Passed the House of Representatives March 25, 2015. Karen L. Haas, Clerk

tv_txt: I One Hundred Fourteenth Congress of the United States of America At the First Session Begun and held at the City of Washington on Tuesday, the sixth day of January, two thousand and fifteen H. R. 1527 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.

1. Short title This Act may be cited as the Slain Officer Family Support Act of 2015 . 2. Acceleration of income tax benefits for charitable cash contributions for relief 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 contribution 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 deduction 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 contribution, 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. (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 exclusive benefit of such families. The preceding sentence shall apply to contributions made on or after December 20, 2014. (e) Clarification that payments by charitable organizations to families treated as exempt 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 (determined 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 function constituting the basis for such organization’s exemption under such section; and (2) 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 with respect to such Detectives.

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