,,ii  #aad? ,,congress  #a/ ,session    
,s4 #hff  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #be1 #bjae,mr4    
,s*um] 7= himself & ,mrs4 ,gillibr&7    
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to accel]ate !     
income tax b5efits = *>itable ca%       
contributions = ! relief ( ! families ( 
,new ,york ,police ,dep>tm5t ,detectives
 ,w5jian ,liu & ,rafael ,ramos1 & = o!r 
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,sla9 ,(fic] ,family       
,support ,act ( #bjae4  #b4 ,accel]ation
 ( income tax b5efits = *>itable ca%    
contributions = relief ( ! families (   
,new ,york ,police ,dep>tm5t ,detectives
 ,w5jian ,liu & ,rafael ,ramos  7a7 ,9  
g5]al ,= purposes ( section #agj ( !    
,int]nal ,rev5ue ,code ( #aihf a taxpay]
 may treat any contribution describ$ 9  
subsection 7b7 made betwe5 ,janu>y #a1  
#bjae1 & ,april #ae1 #bjae1 z if su*    
contribution 0 made on ,decemb] #ca1    
#bjad1 & n 9 #bjae4  7b7 ,contribution  

describ$ ,a contribution is describ$ 9  
?is subsection if su* contribution is a 
ca% contribution made = ! relief ( !    
families ( sla9 ,new ,york ,police      
,dep>tm5t ,detectives ,w5jian ,liu &    
,rafael ,ramos1 = :i* a *>itable        
contribution d$uction is all[able "u    
section #agj ( ! ,int]nal ,rev5ue ,code 
( #aihf4  7c7 ,recordkeep+ ,9 ! case ( a
 contribution describ$ 9 subsection 7b71
 a telephone bill %[+ ! "n ( ! donee    
organization1 ! date ( ! contribution1 &
 ! am\nt ( ! contribution %all be treat$
 z meet+ ! recordkeep+ requirem5ts (    
section #agj7;f77#ag7 ( ! ,int]nal      
,rev5ue ,code ( #aihf4  7d7             
,cl>ification t contribution w n fail   
,to qualify z a *>itable contribution ,a
 ca% contribution made = ! relief ( !   
families ( sla9 ,new ,york ,police      
,dep>tm5t ,detectives ,w5jian ,liu &    
,rafael ,ramos %all n fail to be treat$ 
z a *>itable contribution = purposes (  
section #agj ( ! ,int]nal ,rev5ue ,code 
( #aihf & subsection 7b7 ( ?is section  

m]ely because su* contribution is = !   
exclusive b5efit ( su* families4 ,!     
prec$+ s5t5ce %all apply to             
contributions made on or aft] ,decemb]  
#bj1 #bjad4  7e7 ,cl>ification t paym5ts
 by *>itable organizations to families  
treat$ z exempt paym5ts ,= purposes ( ! 
,int]nal ,rev5ue ,code ( #aihf1 paym5ts 
made on or aft] ,decemb] #bj1 #bjad1 &  
on or be=e ,octob] #ae1 #bjae1 to !     
sp\se or any dep5d5t 7z def9$ 9 section 
#aeb ( su* ,code7 ( sla9 ,new ,york     
,police ,dep>tm5t ,detectives ,w5jian   
,liu or ,rafael ,ramos by an            
organization :i* 7det]m9$ )\t reg>d to  
any su* paym5ts7 w\ld be an organization
 exempt f tax "u section #eja7;a7 ( su* 
,code %all--  7#a7 be treat$ z relat$ to
 ! purpose or function con/itut+ ! basis
 = su* organization's exemption "u su*  
section1 &  7#b7 %all n be treat$ z     
inur+ to ! b5efit ( any private         
individual1  if su* paym5ts are made 9  
good fai? us+ a reasonable & objective  
=mula :i* is consi/5tly appli$ ) respect

 to su* ,detectives4