[Congressional Record (Bound Edition), Volume 161 (2015), Part 3]
[House]
[Pages 4335-4337]
[From the U.S. 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

[[Page 4336]]

     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.

  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,

[[Page 4337]]

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 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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