[United States Statutes at Large, Volume 127, 113th Congress, 1st Session]
[From the U.S. Government Publishing Office, www.gpo.gov]


Public Law 113-63
113th Congress

An Act


 
To treat payments by charitable organizations with respect to certain
firefighters as exempt payments. <>

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.

Approved December 20, 2013.

LEGISLATIVE HISTORY--H.R. 3458:
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CONGRESSIONAL RECORD, Vol. 159 (2013):
Dec. 12, considered and passed House.
Dec. 13, considered and passed Senate.