[Congressional Record Volume 161, Number 50 (Wednesday, March 25, 2015)]
[House]
[Pages H2021-H2023]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SLAIN OFFICER FAMILY SUPPORT ACT OF 2015
Mr. RYAN of Wisconsin. Madam Speaker, I move to suspend the rules and
pass the bill (H.R. 1527) 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.
The Clerk read the title of the bill.
The text of the bill is as follows:
H.R. 1527
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
[[Page H2022]]
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.
The SPEAKER pro tempore. Pursuant to the rule, the gentleman from
Wisconsin (Mr. Ryan) and the gentleman from New York (Mr. Jeffries)
each will control 20 minutes.
The Chair recognizes the gentleman from Wisconsin.
{time} 1900
General Leave
Mr. RYAN of Wisconsin. Madam Speaker, I ask unanimous consent that
all Members may have 5 legislative days within which to revise and
extend their remarks and include extraneous material on H.R. 1527,
currently under consideration.
The SPEAKER pro tempore. Is there objection to the request of the
gentleman from Wisconsin?
There was no objection.
Mr. RYAN of Wisconsin. Madam Speaker, I yield myself such time as I
may consume.
Madam Speaker, I am going to let Mr. Jeffries from New York explain
what the bill does. This is something that I want to thank the
gentleman from New York for bringing to our attention. This is the kind
of thing we have done in the past under certain situations in
emergencies such as this.
I would simply like to thank the gentleman for bringing it to our
attention, and I think Mr. Jeffries can explain the bill very well.
Madam Speaker, I reserve the balance of my time.
Mr. JEFFRIES. Madam Speaker, I yield myself such time as I may
consume.
Let me first thank Chairman Ryan for his leadership and his support
in bringing this important legislation, the Slain Officer Family
Support Act of 2015, to the floor of the House of Representatives.
Let me also thank my good friend, the lead Republican cosponsor,
Representative Peter King, for his partnership on this bill, which is
of great importance to the people of New York, as well as law
enforcement throughout the entire Nation.
It is an honor and a privilege for me to represent the Eighth
Congressional District in New York City, proud home of the New York
Police Department, one of the finest in the world.
On December 20, 2014, unspeakable tragedy struck the Bedford
Stuyvesant community that I represent. While sitting in their marked
patrol car, Detectives Wen Jian Liu and Rafael Ramos were approached
from behind and, without warning, assassinated at pointblank range
through the passenger side window.
Liu and Ramos, both Brooklyn residents, had been assigned to patrol
the Tompkins public housing development in Bedford Stuyvesant as part
of a ``critical-response detail'' responding to an increase in violence
over the previous year. They volunteered to be there as part of their
willingness to protect and serve the people of New York City. They were
killed simply for wearing that blue uniform.
Detective Liu, age 32, who moved to Brooklyn's Gravesend section
earlier that year, was the only son of Chinese American immigrants and
came to the United States with his family at the age of 12. He is
survived by his parents and his new wife, whom he just married a month
prior to that fateful day.
Committed to his adopted New York City, Mr. Liu was inspired to
become a police officer after witnessing the attacks on September 11.
After studying at both Kingsboro Community College and the College of
Staten Island, he joined the auxiliary police in 2006 and in 2007
graduated from the police academy. Detective Liu served as a New York
Police Department officer for 7 years.
Detective Ramos, a 2-year veteran of the NYPD, had recently
celebrated his 40th birthday. He was a lifelong Brooklyn resident. He
was committed to his community and active in his church in Glendale,
Queens.
Rafael Ramos first served as a school safety agent before realizing
his longtime dream of becoming a police officer in January 2012. He
then decided that he also wanted to become a police chaplain. He spent
10 weeks studying to get his certification. His chaplain class was
scheduled to graduate at 4 p.m. on the day he was killed. Detective
Ramos had intended on going into full-time ministry after retiring from
the New York Police Department.
He is survived by his wife and two sons, Jaden, 13, and Justin, a 19-
year-old college student.
Throughout New York and across this Nation, there was an outpouring
of love and support for these two men and the families that they left
behind.
Under current law, individuals contributing to organizations that
provide financial support to the families of the slain detectives were
required to make their contributions by December 31 of last year in
order to qualify for a tax deduction in connection with a 2015 filing.
Those officers were assassinated on December 20. This bill extends
the date of eligibility. Upon enactment, charitable contributions made
by this year's April 15 tax deadline would be deductible immediately.
The Joint Committee on Taxation has scored the bill as having a
negligible budgetary impact of $500,000 or less over 10 years. It is
similar, as Chairman Ryan pointed out, to legislation this Congress
passed in 2014 and in 2010 in the wake of natural disasters in the
Philippines and Haiti.
The assassinations of Detective Ramos and Detective Liu were a
national tragedy that shocked the conscience of America and shook New
York City to its core. In the aftermath, we cannot forget the families
left behind when these two brave heroes were killed tragically in the
line of duty. As part of that effort, this legislation will take a
significant step in that direction.
Let me again thank Chairman Ryan and Representative King, as well as
the other cosponsors of the bill, for their support in bringing this
legislation to the floor.
For these reasons, I respectfully urge my colleagues in the House to
support H.R. 1527, and I yield back the balance of my time.
Mr. RYAN of Wisconsin. Mr. Speaker, I think the gentleman from New
York said it very, very well. I think this is the right and appropriate
thing to do, and I thank him for bringing it to our attention.
With that, I yield back the balance of my time.
Mr. KING of New York. Mr. Speaker, I rise today in support of the
Slain Officer Family Support Act of 2015. This bill, championed by
Representative Hakeem Jeffries, which I was proud to co-sponsor, will
encourage charitable contributions to the families of slain New York
Police Department (NYPD) Detectives Wenjian Liu and Rafael Ramos by
extending the tax deduction period for such contributions. I have been
fortunate to meet and talk with the families of these two heroes.
The government has a moral duty to reward those who step forward in
times of tragedy. The Slain Officer Family Support Act is critical to
ensuring that those who kindly assist the families of slain NYPD
Officers Liu and Ramos are rewarded. I commend Representative Jeffries
for his hard work on this important bill.
Mr. PASCRELL. Mr. Speaker, every day hundreds of thousands of
federal, state, and local law enforcement officers put their lives on
the line to keep our communities safe. Unfortunately, the grave risk
that our law enforcement officers face was tragically confirmed again
this past Christmas when on-duty NYPD officers Ramos and Liu were
murdered while simply sitting in their squad car. Regrettably, attacks
against our nation's law enforcement officials are too common. Just
yesterday, we read the news about two more law enforcement officers,
San Jose Police Officer Michael Johnson and a state trooper in
Wisconsin, who were shot and killed responding to incidents. Every loss
of life is tragic. Our communities are particularly heartbroken when
the life of a law enforcement official is taken. But when the funerals
are over and the news subsides, it is families and coworkers who must
continue to cope with the tragic loss.
Thankfully, many Americans did what they could to ease the burden of
the family members that Detectives Ramos and Liu left behind. That is
why I am proud to support the Slain Officer Family Support Act. This
bill would provide those who have opened their hearts to the families
of these slain officers
[[Page H2023]]
with a corresponding charitable deduction on their 2014 tax returns. We
must continue to honor and remember the sacrifice of these officers and
support this legislation.
The SPEAKER pro tempore (Mr. Newhouse). The question is on the motion
offered by the gentleman from Wisconsin (Mr. Ryan) that the House
suspend the rules and pass the bill, H.R. 1527.
The question was taken; and (two-thirds being in the affirmative) the
rules were suspended and the bill was passed.
A motion to reconsider was laid on the table.
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