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Public Law114th CongressTaxation
H.R. 1527Became Law

Slain Officer Family Support Act of 2015

This bill became law

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What it doesSummary public law (Apr 1, 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.

What just happenedApr 1, 2015

Became Public Law No: 114-7.

Who’s behind it

Rep. Jeffries, Hakeem S. [D-NY-8](D-NY)Sponsor
7 cosponsors6 D1 R
Read on Congress.gov
7cosponsors1committees19actions2related bills8subjects
  1. Apr 1, 2015President

    Became Public Law No: 114-7.

  2. Apr 1, 2015BecameLaw36000

    Became Public Law No: 114-7.

  3. Apr 1, 2015President

    Signed by President.

  4. Apr 1, 2015BecameLaw36000

    Signed by President.

  5. Apr 1, 2015Floor

    Presented to President.

  6. Apr 1, 2015President28000

    Presented to President.

  7. Mar 27, 2015Floor

    Message on Senate action sent to the House.

  8. Mar 27, 2015Floor

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

  9. Mar 27, 2015Floor17000

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

  10. Mar 26, 2015IntroReferral

    Received in the Senate, read twice.

  11. Mar 25, 2015FloorH38310

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

  12. Mar 25, 2015FloorH37300

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

  13. Mar 25, 2015Floor8000

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

  14. Mar 25, 2015FloorH8D000

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

  15. Mar 25, 2015FloorH30000

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

  16. Mar 25, 2015FloorH30300

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

  17. Mar 23, 2015IntroReferralH11100

    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  18. Mar 23, 2015IntroReferralIntro-H

    Introduced in House

  19. Mar 23, 2015IntroReferral1000

    Introduced in House

Public LawApr 1, 201549

(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.

Passed Senate without amendmentMar 27, 201582

(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.

Passed House without amendmentMar 25, 201581

(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.

Introduced in HouseMar 23, 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.

Slain Officer Family Support Act of 2015 — Informed