Slain Officer Family Support Act of 2015
PL 114-7 (H.R.1527), enacted 04/01/2015

129 STAT. 83 
PUBLIC LAW 114–7—APR. 1, 2015 
Public Law 114–7 
114th Congress 
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. 
Be it enacted by the Senate and House of Representatives of 
the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Slain Officer Family Support 
Act of 2015’’. 
SEC. 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 require-
ments 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 Depart-
ment 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 ORGANIZA-
TIONS 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) 
Time period. 
Applicability. 
Time period. 
Slain Officer 
Family Support 
Act of 2015. 
Apr. 1, 2015 
[H.R. 1527] 
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129 STAT. 84 
PUBLIC LAW 114–7—APR. 1, 2015 
LEGISLATIVE HISTORY—H.R. 1527: 
CONGRESSIONAL RECORD, Vol. 161 (2015): 
Mar. 25, considered and passed House. 
Mar. 26, considered and passed Senate. 
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 consti-
tuting 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. 
Approved April 1, 2015. 
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