[113th Congress Public Law 63]
[From the U.S. Government Publishing Office]



[[Page 127 STAT. 667]]

Public Law 113-63
113th Congress

                                 An Act


 
 To treat payments by charitable organizations with respect to certain 
firefighters as exempt payments. <<NOTE: Dec. 20, 2013 -  [H.R. 3458]>> 

    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 2013. New York.>> 
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.

                                  <all>