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HR 1527 - 114

Slain Officer Family Support Act of 2015

Became Public Law No: 114-7.

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Finance and banking
3 evidence matches
Impact 92% Confidence 80%

Income tax deductions

Tax administration and collection, taxpayers

Income tax exclusion

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Summary

49 Public Law Apr 3, 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.

82 Passed Senate without amendment Mar 31, 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.

81 Passed House without amendment Mar 31, 2015

(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.) 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.

00 Introduced in House Mar 30, 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.

Sponsors

Swalwell, Eric
Cosponsor

Swalwell, Eric

Democratic · CA-14 · S001193

Joined Mar 24, 2015
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Timeline

Apr 1, 2015

Presented to President.

Apr 1, 2015

Presented to President.

Apr 1, 2015

Signed by President.

Apr 1, 2015

Signed by President.

Apr 1, 2015

Became Public Law No: 114-7.

Apr 1, 2015

Became Public Law No: 114-7.

Mar 27, 2015

Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.(consideration: CR 3/26/2015 S2088)

Mar 27, 2015

Passed Senate without amendment by Unanimous Consent. (consideration: CR 3/26/2015 S2088)

Mar 27, 2015

Message on Senate action sent to the House.

Mar 26, 2015

Received in the Senate, read twice.

Mar 25, 2015

Mr. Ryan (WI) moved to suspend the rules and pass the bill.

Mar 25, 2015

Considered under suspension of the rules. (consideration: CR H2021-2023)

Mar 25, 2015

DEBATE - The House proceeded with forty minutes of debate on H.R. 1527.

Mar 25, 2015

Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H2021-2022)

Mar 25, 2015

On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H2021-2022)

Mar 25, 2015

Motion to reconsider laid on the table Agreed to without objection.

Mar 23, 2015

Introduced in House

Mar 23, 2015

Introduced in House

Mar 23, 2015

Referred to the House Committee on Ways and Means.

House Votes

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Amendments

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