< Back to H.R. 2275 (113th Congress, 2013–2015)

Text of the Fallen Firefighters Assistance Tax Clarification Act of 2013

This bill was introduced on June 6, 2013, in a previous session of Congress, but was not enacted. The text of the bill below is as of Jun 6, 2013 (Introduced).

I

113th CONGRESS

1st Session

H. R. 2275

IN THE HOUSE OF REPRESENTATIVES

June 6, 2013

introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To treat payments by charitable organizations with respect to certain firefighters as exempt payments.

1.

Short title

This Act may be cited as the Fallen Firefighters Assistance Tax Clarification Act of 2013 .

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 on behalf of any firefighter who died or was injured as a result of the ambush of firefighters responding to an emergency on December 24, 2012, in Webster, New York, to any family member of such firefighter or aforementioned injured firefighters 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 December 31, 2013.