,,ii  #aadth ,,congress  #ast ,session  
,s4 #hff  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,march #be1         
#bjae,mr4 ,schumer 7for himself and     
,mrs4 ,gillibrand7 introduced the       
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to accelerate the income tax
 benefits for charitable cash           
contributions for the relief of the     
families of ,new ,york ,police          
,department ,detectives ,wenjian ,liu   
and ,rafael ,ramos1 and for other       
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,slain ,officer     
,family ,support ,act of #bjae4  #b4    
,acceleration of income tax benefits for
 charitable cash contributions for      
relief of the families of ,new ,york    
,police ,department ,detectives ,wenjian
 ,liu and ,rafael ,ramos  7a7 ,in       
general ,for purposes of section #agj of
 the ,internal ,revenue ,code of #aihf a
 taxpayer may treat any contribution    
described in subsection 7b7 made between

 ,january #a1 #bjae1 and ,april #ae1    
#bjae1 as if such contribution was made 
on ,december #ca1 #bjad1 and not in     
#bjae4  7b7 ,contribution described ,a  
contribution is described in this       
subsection if such contribution is a    
cash contribution made for the relief of
 the families of slain ,new ,york       
,police ,department ,detectives ,wenjian
 ,liu and ,rafael ,ramos1 for which a   
charitable contribution deduction is    
allowable under section #agj of the     
,internal ,revenue ,code of #aihf4  7c7 
,recordkeeping ,in the case of a        
contribution described in subsection    
7b71 a telephone bill showing the name  
of the donee organization1 the date of  
the contribution1 and the amount of the 
contribution shall be treated as meeting
 the recordkeeping requirements of      
section #agj7;f77#ag7 of the ,internal  
,revenue ,code of #aihf4  7d7           
,clarification that contribution will   
not fail ,to qualify as a charitable    
contribution ,a cash contribution made  

for the relief of the families of slain 
,new ,york ,police ,department          
,detectives ,wenjian ,liu and ,rafael   
,ramos shall not fail to be treated as a
 charitable contribution for purposes of
 section #agj of the ,internal ,revenue 
,code of #aihf and subsection 7b7 of    
this section merely because such        
contribution is for the exclusive       
benefit of such families4 ,the preceding
 sentence shall apply to contributions  
made on or after ,december #bj1 #bjad4  
7e7 ,clarification that payments by     
charitable organizations to families    
treated as exempt payments ,for purposes
 of the ,internal ,revenue ,code of     
#aihf1 payments made on or after        
,december #bj1 #bjad1 and on or before  
,october #ae1 #bjae1 to the spouse or   
any dependent 7as defined in section    
#aeb of such ,code7 of slain ,new ,york 
,police ,department ,detectives ,wenjian
 ,liu or ,rafael ,ramos by an           
organization which 7determined without  
regard to any such payments7 would be an

 organization exempt from tax under     
section #eja7;a7 of such ,code shall--  
7#a7 be treated as related to the       
purpose or function constituting the    
basis for such organization's exemption 
under such section1 and  7#b7 shall not 
be treated as inuring to the benefit of 
any private individual1  if such        
payments are made in good faith using a 
reasonable and objective formula which  
is consistently applied with respect to 
such ,detectives4