,i #aaf? ,,congress #a/ ,session ,h4 ,r4 #deff ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,septemb] #bg1 #bjai,mrs4 ,luria 7= h]self1 ,mr4 ,bey]1 ,mr4 ,connolly1 ,mr4 ,mc,eachin1 ,mr4 ,riggleman1 ,mr4 ,scott ( ,virg9ia1 ,ms4 ,spanb]g]1 ,ms4 ,wexton1 & ,mr4 ,wittman7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to accel]ate ! income tax b5efits = *>itable ca% contributions = ! relief ( ! families ( victims ( ! mass %oot+ 9 ,virg9ia ,bea*1 ,virg9ia1 on ,may #ca1 #bjai4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,virg9ia ,bea* ,/rong ,act4 #b4 ,special rules = contributions = relief ( ! families ( ! mass %oot+ 9 ,virg9ia ,bea* 7a7 ,cl>ification t contribution w n fail ,to qualify z a *>itable contribution ,a ca% contribution made = ! relief ( ! families ( ! dead or w\nd$ victims ( ! mass %oot+ 9 ,virg9ia ,bea*1 ,virg9ia1 on ,may #ca1 #bjai1 %all n fail to be treat$ z a *>itable contribution = purposes ( section #agj ( ! ,int]nal ,rev5ue ,code ( #aihf m]ely because su* contribution is = ! exclusive b5efit ( su* families4 ,! prec$+ s5t5ce %all apply to contributions made on or aft] ,may #ca1 #bjai4 7b7 ,cl>ification t paym5ts by *>itable organizations to families treat$ z exempt paym5ts ,= purposes ( ! ,int]nal ,rev5ue ,code ( #aihf1 paym5ts made on or aft] ,may #ca1 #bjai1 & on or be=e ,june #a1 #bjba1 to ! sp\se or any dep5d5t 7z def9$ 9 section #aeb ( su* ,code7 ( ! dead or w\nd$ victims ( ! mass %oot+ 9 ,virg9ia ,bea*1 ,virg9ia1 on ,may #ca1 #bjai1 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* section2 & 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* victims4