#aacth ,,congress  #ast ,session  ,h4   
,r4 #cdeh  ,,an ,,act  ,to treat        
payments by charitable organizations    
with respect to certain firefighters as 
exempt payments4  #a4 ,short title ,this
 ,act may be cited as the ,fallen       
,firefighters ,assistance ,tax          
,clarification ,act of #bjac4  #b4      
,payments by charitable organizations   
with respect to certain firefighters    
treated as exempt payments  7a7 ,in     
general ,for purposes of the ,internal  
,revenue ,code of #aihf1 payments made  
to--  7#a7 any firefighter who was      
injured as a result of the ambush of    
firefighters responding to an emergency 
on ,december #bd1 #bjab1 in ,webster1   
,new ,york1  7#b7 the spouse of any     
firefighter who died as a result of such
 ambush1 or  7#c7 any dependent 7as     
defined in section #aeb of such ,code7  
of any firefighter who died as a result 
of such ambush1  by an organization     
described in paragraph 7#a7 or 7#b7 of  
section #eji7;a7 of such ,code shall be 

treated as related to the purpose or    
function constituting the basis for such
 organization's exemption under section 
#eja of such ,code if such payments are 
made in good faith using a reasonable   
and objective formula which is          
consistently applied4  7b7 ,application 
,subsection 7a7 shall apply only to     
payments made on or after ,december #bd1
 #bjab1 and before the later of--  7#a7 
,january #a1 #bjad1 or  7#b7 the date   
which is #cj days after the date of the 
enactment of this ,act4  ,passed the    
,house of ,representatives ,december    
#ab1 #bjac4;,clerk4