[United States Statutes at Large, Volume 129, 114th Congress, 1st Session]
[From the U.S. Government Publishing Office, www.gpo.gov]


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. <>

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)

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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.