[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3458 Enrolled Bill (ENR)]

        H.R.3458

                     One Hundred Thirteenth Congress

                                 of the

                        United States of America


                          AT THE FIRST SESSION

          Begun and held at the City of Washington on Thursday,
           the third day of January, two thousand and thirteen


                                 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 2013''.
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 to--
        (1) any firefighter who was injured as a result of the ambush 
    of firefighters responding to an emergency on December 24, 2012, in 
    Webster, New York,
        (2) the spouse of any firefighter who died as a result of such 
    ambush, or
        (3) any dependent (as defined in section 152 of such Code) of 
    any firefighter who died as a result of such ambush,
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 December 24, 2012, and before the later of--
        (1) January 1, 2014, or
        (2) the date which is 30 days after the date of the enactment 
    of this Act.

                               Speaker of the House of Representatives.

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