,,ii  #aacth ,,congress  #ast ,session  
,s4 #afhi  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,november #ac1 
#bjac,mr4 ,schumer introduced the       
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,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