Fallen Firefighters Assistance Tax Clarification Act of 2006

Mr. Speaker, after five United States Forest Service fire fighters were killed in the line of duty battling the Esperanza fire to protect life and property, a fund was set up to help care for the families of these brave men.

Thousands of citizens from across the country donated to this worthy cause. The response was so overwhelming that soon, the County of Riverside found itself with approximately $1 million to distribute to their survivors. The County turned to the Central County United Way in Hemet, CA to help manage these donations.

Local officials were surprised to learn soon thereafter that tax- exempt charitable organizations are not allowed to raise money for a group as small and specific as the families of these five American heros.

My colleagues, Chairman Jerry Lewis and Congressman Ken Calvert, and I, along with Senators Barbara Boxer and Dianne Feinstein, are trying to remedy this situation.

The pain these families have suffered through should not be worsened due to their inability to receive funds that Americans so generously donated. Nor should the United Way jeopardize its tax exempt status to help distribute these donations.

Sometimes, our rules and regulations just don't make sense and they prevent charity and kind heartedness from being furthered. While no amount of money will ease the suffering of the families of these fallen firefighters, Congress can take an important step to help get them the donations they deserve.

I want to thank Chairman Bill Thomas, Majority Leader John Boehner and Ranking Member Charles Rangel for helping to make this bill possible. Your kindness and thoughtfulness will not be forgotten.

I urge the passage of this critical piece of legislation.

The bill was ordered to be engrossed and read a third time, was read the third time, and passed, and a motion to reconsider was laid on the table.

Mr. Speaker, the communities in our Southern California mountains, and the community of Federal firefighters, suffered a terrible tragedy a little more than a month ago when five Federal firefighters were killed protecting our homes and families. Our constituents have promised to provide for the survivors of Engine Captain Mark Loutzenhiser, Fire Engine Operator Jess McLean, Assistant Fire Engine Operator Jason McKay, Firefighter Daniel Hoover-Najera, and Firefighter Pablo Cerda. With the help of the Riverside County Board of Supervisors and a local United Way chapter, nearly $1 million has been raised. But we need to ensure that our tax regulations do not block the distribution of this money to the deserving families. My colleague and friend Representative Mary Bono has introduced a very simple bill, which would give permission to the United Way to organize the fund's dispersal. It is a narrow bill that creates a one-time income tax exemption for those firefighter families receiving money from the fund. It also allows donations to the fund to be deductible. Mr. Speaker, it is my hope that the members of this body will help us help these families, who have suffered a terrible loss in the name of public service and protecting our communities from wildfires.

Mr. Speaker, I ask unanimous consent that the Committee on Ways and Means be discharged from further consideration of the bill (H.R. 6429) to treat payments by charitable organizations with respect to certain firefighters as exempt payments, and ask for its immediate consideration in the House.

I ask unanimous consent that the Senate proceed to the immediate consideration of H.R. 6429 which is at the desk.

I further ask that the bill be read three times, passed, the motion to reconsider be laid upon the table, and any statements be printed in the Record.