H.R.1527 - Slain Officer Family Support Act of 2015114th Congress (2015-2016)
|Sponsor:||Rep. Jeffries, Hakeem S. [D-NY-8] (Introduced 03/23/2015)|
|Committees:||House - Ways and Means|
|Latest Action:||04/01/2015 Became Public Law No: 114-7. (TXT | PDF) (All Actions)|
This bill has the status Became Law
Here are the steps for Status of Legislation:
- Passed House
- Passed Senate
- To President
- Became Law
Summary: H.R.1527 — 114th Congress (2015-2016)All Information (Except Text)
Public Law No: 114-7 (04/01/2015)
(This measure has not been amended since it was introduced. The expanded summary of the House passed version is repeated here.)
Slain Officer Family Support Act of 2015
(Sec. 2) This bill authorizes a charitable tax deduction for cash contributions made for the relief of the families of slain New York Police Department Detectives Wenjian Liu and Rafael Ramos even if such contributions are made for the exclusive benefit of such families. A taxpayer who makes such a contribution may claim a deduction in 2014 for contributions made between January 1, 2015, and April 15, 2015. The bill also provides that the recordkeeping requirements for the charitable tax deduction will be satisfied if the taxpayer produces a telephone bill showing the name of the organization to which a contribution was made with the date and amount of such contribution.
The bill also confirms that payments made on or after December 20, 2014, and on or before October 15, 2015, to the spouse or any dependents of Detectives Wenjian Liu or Rafael Ramos by a tax-exempt organization shall be treated as related to the purpose or function constituting the basis for such organization's tax exemption, and 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.