[Congressional Record Volume 159, Number 176 (Thursday, December 12, 2013)]
[House]
[Page H8086]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




      FALLEN FIREFIGHTERS ASSISTANCE TAX CLARIFICATION ACT OF 2013

  Mr. REED. Mr. Speaker, I ask unanimous consent that the Committee on 
Ways and Means be discharged from further consideration of the bill 
(H.R. 3458) to treat payments by charitable organizations with respect 
to certain firefighters as exempt payments, and ask for its immediate 
consideration in the House.
  The Clerk read the title of the bill.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from New York?
  There was no objection.
  The text of the bill is as follows:

                               H.R. 3458

       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.

  The bill was ordered to be engrossed and read a third time, was read 
the third time, and passed, and a motion to reconsider was laid on the 
table.

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