,,ii  #aaeth ,,congress  #b;d ,session  
,s4 #bfcb  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,april #i1     
#bjah,mr4 ,rubio 7for himself and ,mr4  
,nelson7 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 the slain or  
injured victims of the ,marjory         
,stoneman ,douglas ,high ,school        
shooting1 and for other purposes4  #a4  
,short title ,this ,act may be cited as 
the ,marjory ,stoneman ,douglas ,high   
,school ,family ,support ,act of #bjah4 
#b4 ,special rules for charitable cash  
contributions for the relief of the     
families of the slain or injured victims
 of the ,marjory ,stoneman ,douglas     
,high ,school shooting  7a7 ,qualified  
,contribution ,for purposes of this     
section1 a qualified contribution is a  
cash contribution made for the relief of
 the spouses1 dependents1 or guardians  

of the slain or injured victims of the  
,marjory ,stoneman ,douglas ,high       
,school shooting that occurred on       
,february #ad1 #bjah1 for which a       
charitable contribution deduction is    
allowable under section #agj of the     
,internal ,revenue ,code of #aihf4  7b7 
,acceleration of income tax benefits    
,for purposes of section #agj of the    
,internal ,revenue ,code of #aihf1 a    
taxpayer may treat any qualified        
contribution made on or after ,february 
#ac1 #bjah1 and before ,april #ah1      
#bjah1 as if such contribution was made 
on ,december #ca1 #bjag1 and not in     
#bjah4  7c7 ,recordkeeping ,in the case 
of a qualified contribution1 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 spouses1          
dependents1 or guardians of the slain or
 injured victims of the ,marjory        
,stoneman ,douglas ,high ,school        
shooting that occurred on ,february #ad1
 #bjah1 shall not fail to be treated as 
a charitable contribution for purposes  
of section #agj of the ,internal        
,revenue ,code of #aihf and subsection  
7a7 of this section merely because such 
contribution is for the exclusive       
benefit of such spouses1 dependents1 or 
guardians4 ,the preceding sentence shall
 apply to contributions made on or after
 ,february #ad1 #bjah4  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        
,february #ad1 #bjah1 and on or before  
,october #ae1 #bjah1 to the spouse1 any 
dependent 7as defined in section #aeb of

 such ,code71 or any guardian of the    
slain or injured victims of the ,marjory
 ,stoneman ,douglas ,high ,school       
shooting that occurred on ,february #ad1
 #bjah1 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     
section2 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 victims4