[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6429 Enrolled Bill (ENR)]


        H.R.6429

                       One Hundred Ninth Congress

                                 of the

                        United States of America


                          AT THE SECOND SESSION

          Begun and held at the City of Washington on Tuesday,
             the third day of January, two thousand and six


                                 An Act


 
 To treat payments by charitable organizations with respect to certain 
                    firefighters as exempt payments.

    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 ``Fallen Firefighters Assistance Tax 
Clarification Act of 2006''.
SEC. 2. PAYMENTS BY CHARITABLE ORGANIZATIONS WITH RESPECT TO CERTAIN 
FIREFIGHTERS TREATED AS EXEMPT PAYMENTS.
    (a) In General.--For purposes of the Internal Revenue Code of 1986, 
payments made on behalf of any firefighter who died as the result of 
the October 2006 Esperanza Incident fire in southern California to any 
family member of such firefighter by an organization described in 
paragraph (1) or (2) of section 509(a) of such Code shall be treated as 
related to the purpose or function constituting the basis for such 
organization's exemption under section 501 of such Code if such 
payments are made in good faith using a reasonable and objective 
formula which is consistently applied.
    (b) Application.--Subsection (a) shall apply only to payments made 
on or after October 26, 2006, and before June 1, 2007.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.