Income tax deductions
Tax administration and collection, taxpayers
Income tax exclusion
HR 1527 - 114Became Public Law No: 114-7.
Sectors are deterministic matches from official Congress.gov data and cached bill text. They are source-derived signals, not conclusions about intent or economic effect.
Evidence matches count official fields, normalized subjects, cached text snippets, or extracted entities that matched the sector rules.
Impact is a bill-level rollup used for sorting and filtering. It is not an economic impact estimate.
Confidence is the strongest individual match score behind that sector.
Evidence snippets show why a sector matched and can repeat when Congress.gov repeats the same phrase across official fields.
Income tax deductions
Tax administration and collection, taxpayers
Income tax exclusion
Official Congressional Budget Office cost estimate links associated with this bill through Congress.gov records.
CBO estimates are official source documents with their own assumptions, scope, and publication dates. They can score a bill, a version of a bill, or a broader legislative package.
LawLinter stores the source link from Congress.gov and does not replace the CBO document. Use these cards as pointers for source review, not as independent fiscal advice.
CBO context shows source-attributed Congressional Budget Office cost estimates linked from official Congress.gov bill records. It is research context only; read the official CBO source document for assumptions, scope, and dates.
Related FEC/OpenFEC campaign-finance records for lawmakers and candidates tied to this bill through source-attributed legislative relationships. These are not donations to the bill itself.
Amounts shown here are campaign-finance totals for sponsor or cosponsor-linked candidates and their committees in the displayed FEC cycle.
They are not donations to this bill, spending on this bill, or proof that money influenced or caused sponsorship, cosponsorship, votes, or legislative outcomes.
If multiple linked lawmakers have FEC records, this section can show multiple candidate cards and separate sponsor/cosponsor rollups.
Campaign-finance context uses source-attributed FEC/OpenFEC records that are related or relevant to the displayed bill, lawmaker, candidate, committee, or legislative relationship through deterministic links. It is research context only, not proof of influence, causation, endorsement, or that money caused a sponsorship, vote, or legislative outcome.
Related LDA.gov filings where public lobbying activity descriptions reference this bill. These records are source-attributed research context, not evidence of influence or causation.
LDA filings are public lobbying disclosure records. LawLinter links them here only when the filing activity text contains an exact-looking reference to this bill.
A filing can mention many issues, clients, agencies, or bills. A match should be treated as a pointer for review, not as a conclusion about why legislation changed or how any lawmaker acted.
Lobbying context uses source-attributed LDA.gov records that appear related to this bill through bill references in public lobbying activity descriptions. It is research context only, not proof of influence, causation, endorsement, lobbying effectiveness, or legislative intent.
(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.
(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.
(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.
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.


Presented to President.
Presented to President.
Signed by President.
Signed by President.
Became Public Law No: 114-7.
Became Public Law No: 114-7.
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.(consideration: CR 3/26/2015 S2088)
Passed Senate without amendment by Unanimous Consent. (consideration: CR 3/26/2015 S2088)
Message on Senate action sent to the House.
Received in the Senate, read twice.
Mr. Ryan (WI) moved to suspend the rules and pass the bill.
Considered under suspension of the rules. (consideration: CR H2021-2023)
DEBATE - The House proceeded with forty minutes of debate on H.R. 1527.
Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H2021-2022)
On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H2021-2022)
Motion to reconsider laid on the table Agreed to without objection.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.