,,ii  #aaf? ,,congress  #a/ ,session    
,h4 ,r4 #deff  ,,9 ,,! ,,s5ate ,,( ,,!  
,,unit$ ,,/ates  ,decemb] #aj1          
#bjai,receiv$  ,,an ,,act  ,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  ,pass$ ! ,h\se (      
,repres5tatives ,decemb] #i1            
#bjai4;,*]yl ,l4 ,johnson1,cl]k