3.0.0 4112 2019-11-15T21:54:03Z 2019-11-15T21:54:03Z Senate S S 2006-12-08 109 ssfi00 Finance Committee Senate Standing Referred to 2006-12-08T18:04:53Z Fallen Firefighters Assistance Tax Clarification Act of 2006 109 6429 HR 2006-12-21 Became Public Law No: 109-445. Related bill CRS 2006-12-08 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S11742) IntroReferral 2006-12-08 Sponsor introductory remarks on measure. (CR S11742) IntroReferral B00100 9 Library of Congress 2006-12-08 Introduced in Senate IntroReferral 10000 9 Library of Congress F000062 Sen. Feinstein, Dianne [D-CA] Dianne Feinstein D CA N B000711 Sen. Boxer, Barbara [D-CA] BARBARA BOXER D CA 2006-12-08 True C000858 Sen. Craig, Larry E. [R-ID] LARRY CRAIG R ID EDWIN 2006-12-08 True H.R.6429 https://www.congress.gov/bill/109th-congress/house-bill/6429 Taxation California Charities Excise tax Families Fire fighters Foundations Income tax Labor and Employment Social Welfare Survivors' benefits Tax exclusion Tax exemption Tax penalties Tax-exempt organizations Taxation 00 2006-12-08 Introduced in Senate 2006-12-29T19:58:30Z Fallen Firefighters Assistance Tax Clarification Act of 2006 - Treats payments made before June 1, 2007, by a charitable organization by reason of the death, injury, wounding, or illness of any firefighter in the October 2006 Esperanza Incident in southern California as related to such organization’s exempt function (and thus tax-exempt) if such payments are made in good faith using a reasonable and objective formula which is consistently applied. Protects private foundation making such payments from the penalty tax on self-dealing.

Excludes payments for firefighters made by charities or foundations under this Act (or by federal, state, or local governments) from the gross income of the recipient.

]]> Fallen Firefighters Assistance Tax Clarification Act of 2006 Short Titles as Introduced Fallen Firefighters Assistance Tax Clarification Act of 2006 Display Title Fallen Firefighters Assistance Tax Clarification Act of 2006 Official Title as Introduced A bill to treat payments by charitable organizations with respect to certain firefighters as exempt payments. Introduced in Senate 2006-12-08T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-109s4112is/xml/BILLS-109s4112is.xml 2006-12-08 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S11742) text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.