[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 866 Introduced in Senate (IS)]

114th CONGRESS
  1st Session
                                 S. 866

To accelerate the income tax benefits for charitable cash contributions 
for the relief of the families of New York Police Department Detectives 
         Wenjian Liu and Rafael Ramos, and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 25, 2015

Mr. Schumer (for himself and Mrs. Gillibrand) introduced the following 
  bill; which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To accelerate the income tax benefits for charitable cash contributions 
for the relief of the families of New York Police Department Detectives 
         Wenjian Liu and Rafael Ramos, and for other purposes.

    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 ``Slain Officer Family Support Act of 
2015''.

SEC. 2. ACCELERATION OF INCOME TAX BENEFITS FOR CHARITABLE CASH 
              CONTRIBUTIONS FOR RELIEF OF THE FAMILIES OF NEW YORK 
              POLICE DEPARTMENT DETECTIVES WENJIAN LIU AND RAFAEL 
              RAMOS.

    (a) In General.--For purposes of section 170 of the Internal 
Revenue Code of 1986 a taxpayer may treat any contribution described in 
subsection (b) made between January 1, 2015, and April 15, 2015, as if 
such contribution was made on December 31, 2014, and not in 2015.
    (b) Contribution Described.--A contribution is described in this 
subsection if such contribution is a cash contribution made for the 
relief of the families of slain New York Police Department Detectives 
Wenjian Liu and Rafael Ramos, for which a charitable contribution 
deduction is allowable under section 170 of the Internal Revenue Code 
of 1986.
    (c) Recordkeeping.--In the case of a contribution described in 
subsection (b), a telephone bill showing the name of the donee 
organization, the date of the contribution, and the amount of the 
contribution shall be treated as meeting the recordkeeping requirements 
of section 170(f)(17) of the Internal Revenue Code of 1986.
    (d) Clarification That Contribution Will Not Fail To Qualify as a 
Charitable Contribution.--A cash contribution made for the relief of 
the families of slain New York Police Department Detectives Wenjian Liu 
and Rafael Ramos shall not fail to be treated as a charitable 
contribution for purposes of section 170 of the Internal Revenue Code 
of 1986 and subsection (b) of this section merely because such 
contribution is for the exclusive benefit of such families. The 
preceding sentence shall apply to contributions made on or after 
December 20, 2014.
    (e) Clarification That Payments by Charitable Organizations to 
Families Treated as Exempt Payments.--For purposes of the Internal 
Revenue Code of 1986, payments made on or after December 20, 2014, and 
on or before October 15, 2015, to the spouse or any dependent (as 
defined in section 152 of such Code) of slain New York Police 
Department Detectives Wenjian Liu or Rafael Ramos by an organization 
which (determined without regard to any such payments) would be an 
organization exempt from tax under section 501(a) of such Code shall--
            (1) be treated as related to the purpose or function 
        constituting the basis for such organization's exemption under 
        such section, and
            (2) shall not be treated as inuring to the benefit of any 
        private individual,
if such payments are made in good faith using a reasonable and 
objective formula which is consistently applied with respect to such 
Detectives.
                                 <all>