[109th Congress Public Law 445]
[From the U.S. Government Printing Office]


[DOCID: f:publ445.109]

[[Page 120 STAT. 3317]]

Public Law 109-445
109th Congress

                                 An Act


 
 To treat payments by charitable organizations with respect to certain 
firefighters as exempt payments. <<NOTE: Dec. 21, 2006 -  [H.R. 6429]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: Fallen 
Firefighters Assistance Tax Clarification Act of 2006.>> 
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Fallen Firefighters Assistance Tax 
Clarification Act of 2006''.
SEC. 2. PAYMENTS BY CHARITABLE ORGANIZATIONS WITH RESPECT TO 
                    CERTAIN FIREFIGHTERS TREATED AS EXEMPT 
                    PAYMENTS.

    (a) <<NOTE: California.>> In General.--For purposes of the Internal 
Revenue Code of 1986, payments made on behalf of any firefighter who 
died as the result of the October 2006 Esperanza Incident fire in 
southern California to any family member of such firefighter 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 October 26, 2006, and before June 1, 2007.

    Approved December 21, 2006.

LEGISLATIVE HISTORY--H.R. 6429:
---------------------------------------------------------------------------

CONGRESSIONAL RECORD, Vol. 152 (2006):
            Dec. 8, considered and passed House and Senate.

                                  <all>