Slain Officer Family Support Act of 2015
Key claim: Authorizes an accelerated charitable tax deduction for contributions made to support the families of slain NYPD Detectives Wenjian Liu and Rafael Ramos and confirms tax-exempt organizations may disburse relief funds to them without jeopardizing their tax status.
Abstract
(HR1527 · 114th Congress) (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. Latest action (2015-04-01): Became Public Law No: 114-7.
Why this matters
This enacted, case-specific relief allows eligible donors supporting the two detectives’ families to claim charitable deductions earlier, potentially reducing their tax liability in the earlier tax year. It also protects distributing organizations’ tax-exempt status for this relief, rather than establishing a general tax rule for donations benefiting individual families.