3.0.0 2632 2023-01-11T13:39:43Z 2023-01-11T13:39:43Z Senate S 2018-04-09 115 ssfi00 Finance Committee Senate Standing Referred to 2018-04-09T19:57:03Z Marjory Stoneman Douglas High School Family Support Act of 2018 115 5382 HR 2018-03-22 Referred to the House Committee on Ways and Means. Identical bill CRS 2018-04-09 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2018-04-09 Introduced in Senate IntroReferral 10000 9 Library of Congress R000595 Sen. Rubio, Marco [R-FL] Marco Rubio R FL N N000032 Sen. Nelson, Bill [D-FL] CLARENCE NELSON D FL WILLIAM 2018-04-09 True Taxation Charitable contributions Crime victims Educational facilities and institutions Elementary and secondary education Florida Income tax deductions Social work, volunteer service, charitable organizations Tax administration and collection, taxpayers Tax-exempt organizations Violent crime Taxation 00 2018-04-09 Introduced in Senate 2018-04-20T17:22:22Z Marjory Stoneman Douglas High School Family Support Act of 2018

This bill accelerates the benefits of tax deductions for charitable cash contributions made for the relief of the spouses, dependents, or guardians of the slain or injured victims of the Marjory Stoneman Douglas High School shooting that occurred on February 14, 2018.

A taxpayer who makes such a contribution may claim a deduction in 2017 for contributions made on or after February 13, 2018, and before April 18, 2018. Recordkeeping requirements for the deduction may be satisfied using a telephone bill showing the name of the organization to which a contribution was made with the date and amount of such contribution.

A contribution that is made on or after February 14, 2018, may qualify as a charitable contribution even if it is for the exclusive benefit of the specified individuals.

Payments made on or after February 14, 2018, and on or before October 15, 2018, to the individuals by a tax-exempt organization: (1) shall be treated as related to the purpose or function constituting the basis for such organization's tax exemption; and (2) may not be treated as inuring to the benefit of any private individual, if the payments are made in good faith using a reasonable and objective formula which is consistently applied.

]]> Marjory Stoneman Douglas High School Family Support Act of 2018 Display Title Marjory Stoneman Douglas High School Family Support Act of 2018 Official Title as Introduced A bill to accelerate the income tax benefits for charitable cash contributions for the relief of the families of the slain or injured victims of the Marjory Stoneman Douglas High School shooting, and for other purposes. Introduced in Senate IS Short Titles as Introduced Marjory Stoneman Douglas High School Family Support Act of 2018 Introduced in Senate 2018-04-09T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115s2632is/xml/BILLS-115s2632is.xml 2018-04-09 Read twice and referred to the Committee on Finance. 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.