[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6177 Introduced in House (IH)]








109th CONGRESS
  2d Session
                                H. R. 6177

  To establish the United States Postal Service Memorial Fund for the 
 benefit of the families of Joseph Curseen, Jr. and Thomas Morris, Jr. 
                  of the United States Postal Service.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 26, 2006

  Mr. Owens introduced the following bill; which was referred to the 
  Committee on Government Reform, and in addition to the Committee on 
   Ways and Means, for a period to be subsequently determined by the 
  Speaker, in each case for consideration of such provisions as fall 
           within the jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
  To establish the United States Postal Service Memorial Fund for the 
 benefit of the families of Joseph Curseen, Jr. and Thomas Morris, Jr. 
                  of the United States Postal Service.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. ESTABLISHMENT OF THE UNITED STATES POSTAL SERVICE MEMORIAL 
              FUND.

    There is hereby established in the Treasury of the United States a 
fund to be known as the ``United States Postal Service Memorial Fund'' 
(hereinafter in this Act referred to as the ``Fund''), into which there 
shall be deposited all amounts received by the United States Postal 
Service which are designated for deposit into the Fund.

SEC. 2. PAYMENTS FROM FUND FOR FAMILIES OF JOSEPH CURSEEN, JR. AND 
              THOMAS MORRIS, JR.

    Subject to the regulations issued under section 4, amounts in the 
Fund shall be paid to the families of Joseph Curseen, Jr. and Thomas 
Morris, Jr. of the United States Postal Service, as follows:
            (1) Fifty percent of such amounts shall be paid to the 
        widow and children of Joseph Curseen, Jr.
            (2) Fifty percent of such amounts shall be paid to the 
        widow and children of Thomas Morris, Jr.

SEC. 3. TAX TREATMENT OF FUND.

    (a) Contributions to Fund.--For purposes of the Internal Revenue 
Code of 1986, any contribution or gift to or for the use of the Fund 
shall be treated as a contribution or gift for exclusively public 
purposes to or for the use of an organization described in section 
170(c)(1) of such Code.
    (b) Treatment of Payments From Fund.--Any payment from the Fund 
shall not be subject to any Federal, State, or local income or gift 
tax.
    (c) Exemption.--For purposes of the Internal Revenue Code of 1986, 
notwithstanding section 501(c)(1)(A) of such Code, the Fund shall be 
treated as described in section 501(c)(1) of such Code and exempt from 
tax under section 501(a) of such Code.

SEC. 4. ADMINISTRATION BY UNITED STATES POSTAL SERVICE.

    The United States Postal Service shall administer and manage the 
Fund (including establishing the timing and manner of making payments 
under section 2) in accordance with regulations issued by the Postal 
Service, subject to the approval of the Committee on Homeland Security 
and Governmental Affairs of the Senate and the Committee on Government 
Reform of the House of Representatives. Under such regulations, the 
Postal Service shall pay any balance remaining in the Fund upon the 
expiration of the 6-month period which begins on the date of the 
enactment of this Act to the families of Joseph Curseen, Jr. and Thomas 
Morris, Jr. in accordance with section 2, and shall disburse any amount 
in the Fund after the expiration of such period in such manner as the 
Postal Service shall establish.
                                 <all>