H.R. 1527- Slain Officer Family Support Act of 2015

H.R. 1527

Slain Officer Family Support Act of 2015

Sponsor
Rep. Hakeem Jeffries
Committee
Ways and Means

Date
March 25, 2015 (114th Congress, 1st Session)

Staff Contact
John Huston

Floor Situation

On Wednesday, March 25, 2015, the House will consider H.R. 1527, the Slain Officer Family Support Act of 2015, under a suspension of the rules. The bill was introduced by Rep. Hakeem Jeffries (D-NY) and was referred to the Committee on Ways and Means.

Bill Summary

H.R. 1527 authorizes a charitable tax deduction for cash contributions made for the relief of the families of slain New York Police Department Detectives Wenjian Liu and Rafael Ramos, even if such contributions are made for the exclusive benefit of such families. The bill allows taxpayers who make such contributions to claim a tax deduction in 2014 for contributions made between January 1, 2015, and April 15, 2015. Such contributions recorded on a telephone bill shall be treated as having met IRS recordkeeping requirements for charitable contributions. The bill also makes contributions from charitable organizations tax exempt, if they are made to a surviving spouse or dependents of the Detectives between December 20, 2014 and October 15, 2015.

Background

On December 20, 2014, while sitting in their marked patrol car in Brooklyn, NYPD Detectives Wenjian Liu and Rafael Ramos were shot and killed at point-blank range from behind. Detective Ramos, 40, is survived by a wife and two sons, ages 13 and 19. Detective Liu, 32, is survived by his new wife of just one month and his parents.[1]

Congress passed similar bills by voice vote that were enacted into law in both 2010 (H.R. 4462) and 2014 (H.R. 3771) to encourage donations made to relief funds for the earthquake in Haiti[2] and the typhoon in the Philippines.[3]

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[1] http://www.nytimes.com/2014/12/21/nyregion/two-police-officers-shot-in-their-patrol-car-in-brooklyn.html
[2] See Public Law 111-126
[3] See Public Law 113-92

Cost

A Joint Committee on Taxation report estimates this bill would reduce revenue by less than $500,000 over the FY 2015 to 2025 period.

Additional Information

For questions or further information contact the House Republican Conference at 5-5107.