Summary: S.866 — 114th Congress (2015-2016)All Information (Except Text)

There is one summary for S.866. Bill summaries are authored by CRS.

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Introduced in Senate (03/25/2015)

Slain Officer Family Support Act of 2015

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.