#aac? ,,congress  #a/ ,session  ,h4 ,r4 
#cdeh  ,,an ,,act  ,to treat paym5ts by 
*>itable organizations ) respect to     
c]ta9 firefight]s z exempt paym5ts4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,fall5 ,firefight]s ,assi/ance ,tax     
,cl>ification ,act ( #bjac4  #b4        
,paym5ts by *>itable organizations )    
respect to c]ta9 firefight]s treat$ z   
exempt paym5ts  7a7 ,9 g5]al ,= purposes
 ( ! ,int]nal ,rev5ue ,code ( #aihf1    
paym5ts made to--  7#a7 any firefight]  
:o 0 injur$ z a result ( ! ambu% (      
firefight]s respond+ to an em]g5cy on   
,decemb] #bd1 #bjab1 9 ,web/]1 ,new     
,york1  7#b7 ! sp\se ( any firefight] :o
 di$ z a result ( su* ambu%1 or  7#c7   
any dep5d5t 7z def9$ 9 section #aeb (   
su* ,code7 ( any firefight] :o di$ z a  
result ( su* ambu%1  by an organization 
describ$ 9 p>agraph 7#a7 or 7#b7 (      
section #eji7;a7 ( su* ,code %all be    
treat$ z relat$ to ! purpose or function
 con/itut+ ! basis = su* organization's 
exemption "u section #eja ( su* ,code if

 su* paym5ts are made 9 good fai? us+ a 
reasonable & objective =mula :i* is     
consi/5tly appli$4  7b7 ,application    
,subsection 7a7 %all apply only to      
paym5ts made on or aft] ,decemb] #bd1   
#bjab1 & be=e ! lat] (--  7#a7 ,janu>y  
#a1 #bjad1 or  7#b7 ! date :i* is #cj   
days aft] ! date ( ! enactm5t ( ?is     
,act4  ,pass$ ! ,h\se ( ,repres5tatives 
,decemb] #ab1 #bjac4;,cl]k4