[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 1115 Introduced in Senate (IS)]

113th CONGRESS
  1st Session
                                S. 1115

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              June 7, 2013

  Mr. Schumer introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 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 on behalf of any firefighter who died or was injured as a 
result of the ambush of firefighters responding to an emergency on 
December 24, 2012, in Webster, New York, to any family member of such 
firefighter or aforementioned injured firefighters 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 December 31, 2013.
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