[United States Statutes at Large, Volume 120, 109th Congress, 2nd Session]
[From the U.S. Government Publishing Office, www.gpo.gov]

120 STAT. 3317

Public Law 109-445
109th Congress

An Act


 
To treat payments by charitable organizations with respect to certain
firefighters as exempt payments.  NOTE: Dec. 21, 2006 -  [H.R. 6429]

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,  NOTE: Fallen
Firefighters Assistance Tax Clarification Act of 2006.
SECTION 1. SHORT TITLE.

This Act may be cited as the ``Fallen Firefighters Assistance Tax
Clarification Act of 2006''.
SEC. 2. PAYMENTS BY CHARITABLE ORGANIZATIONS WITH RESPECT TO
CERTAIN FIREFIGHTERS TREATED AS EXEMPT
PAYMENTS.

(a)  NOTE: California.  In General.--For purposes of the Internal
Revenue Code of 1986, payments made on behalf of any firefighter who
died as the result of the October 2006 Esperanza Incident fire in
southern California to any family member of such firefighter by an
organization described in paragraph (1) or (2) of section 509(a) of such
Code shall be treated as related to the purpose or function constituting
the basis for such organization's exemption under section 501 of such
Code if such payments are made in good faith using a reasonable and
objective formula which is consistently applied.
(b) Application.--Subsection (a) shall apply only to payments made
on or after October 26, 2006, and before June 1, 2007.

Approved December 21, 2006.

LEGISLATIVE HISTORY--H.R. 6429:
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CONGRESSIONAL RECORD, Vol. 152 (2006):
Dec. 8, considered and passed House and Senate.