[114th Congress Public Law 7]
[From the U.S. Government Publishing Office]



[[Page 129 STAT. 83]]

Public Law 114-7
114th Congress

                                 An Act


 
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. <<NOTE: Apr. 1, 
                         2015 -  [H.R. 1527]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: Slain Officer 
Family Support Act of 2015.>> 
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) <<NOTE: Time period.>>  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. <<NOTE: Applicability.>>  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 <<NOTE: Time period.>>  
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)

[[Page 129 STAT. 84]]

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.

    Approved April 1, 2015.

LEGISLATIVE HISTORY--H.R. 1527:
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CONGRESSIONAL RECORD, Vol. 161 (2015):
            Mar. 25, considered and passed House.
            Mar. 26, considered and passed Senate.

                                  <all>