S. 4112Senate109th Congress (2005-2007)In Committee

Fallen Firefighters Assistance Tax Clarification Act of 2006

Introduced December 8, 2006

Legislative Activity

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2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S11742)

December 8, 2006

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SenateIntro Referral

Introduced in Senate

December 8, 2006

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S11742)

December 8, 2006

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S11742)

December 8, 2006

Floor Debate

9 members

What members said about S. 4112 on the floor

4 Republicans5 Democrats
Olympia J. Snowe
Sen. Olympia J. SnoweR-ME · Dec 8, 2006

Mr. President, today I am introducing the Northern Appalachian Economic Development Commission Act of 2006 with Senator Collins because the people of the Northern Forest region have not shared in the…

John McCain
Sen. John McCainR-AZ · Dec 8, 2006

Mr. President, I am joined today by Senators Bingaman, Grassley, Smith, Baucus, Feingold, Johnson, Salazar, Wyden, Boxer, Reid, Feinstein, and Cantwell in introducing and passing a bill to amend the…

Daniel K. Akaka
Sen. Daniel K. AkakaD-HI · Dec 8, 2006

Mr. President, I rise today to discuss the REAL ID Act of 2005. The REAL ID Act became law over a year and a half ago, but opposition remains strong and vocal. I hold in my hand a list of hundreds of…

Michael B. Enzi
Sen. Michael B. EnziR-WY · Dec 8, 2006

Mr. President, today my good colleague Senator McCain and I are reintroducing the Indian Health Care Improvement Act Amendments of 2006. This legislation is a reflection of our dedication to the…

Frank R. Lautenberg
Sen. Frank R. LautenbergD-NJ · Dec 8, 2006

Mr. President, I rise today to introduce legislation that would preserve the public's right to know exactly what types and amounts of chemicals are being stored and released into their neighborhoods…

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Mary L. Landrieu
Sen. Mary L. LandrieuD-LA · Dec 8, 2006

Mr. President, the Internal Revenue Service had another big surprise for citizens in my State of Louisiana and in Mississippi who are trying to rebuild after Katrina: a tax surprise. The problem is…

Jeff Bingaman
Sen. Jeff BingamanD-NM · Dec 8, 2006

Mr. President, I rise for the purpose of engaging Senator McCain in a colloquy over a certain provision, to be sure that its purpose is clear. In section 1(a)( 4) of the bill, there is a provision…

Dianne Feinstein
Sen. Dianne FeinsteinD-CA · Dec 8, 2006

Mr. President, I rise today to introduce legislation that will give tangible relief to the families of the five federal firefighters killed in the devastating Esperanza fire in southern California…

Dianne Feinstein
Sen. Dianne FeinsteinD-CA · Dec 8, 2006

Mr. President, I rise today to introduce legislation that will give tangible relief to the families of the five federal firefighters killed in the devastating Esperanza fire in southern California…

Norm Coleman
Sen. Norm ColemanR-MN · Dec 8, 2006

Mr. President, I ask unanimous consent that the bill I introduce today--the Northern Border Travel Facilitation Act--be printed in the Record.

Bill Text

Latest available legislative text

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Introduced in SenateIssued December 8, 2006

II

109th CONGRESS

2d Session

S. 4112

IN THE SENATE OF THE UNITED STATES

December 8, 2006

Mrs. Feinstein (for herself, Mrs. Boxer, and Mr. Craig) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To treat payments by charitable organizations with respect to certain firefighters as exempt payments.

1.

Short title

This Act may be cited as the Fallen Firefighters Assistance Tax Clarification Act of 2006.

2.

Payments by charitable organizations with respect to certain firefighters treated as exempt payments and excluded from gross income of the recipients

(a)

In general

For purposes of the Internal Revenue Code of 1986—

(1)

payments made by an organization described in section 501(c)(3) of such Code by reason of the death, injury, wounding, or illness of any firefighter incurred as the result of the October 2006 Esperanza Incident fire in southern California, and before June 1, 2007, 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;

(2)

in the case of a private foundation (as defined in section 509 of such Code), any payment described in paragraph (1) shall not be treated as made to a disqualified person for purposes of section 4941 of such Code; and

(3)

the receipt of any payment described in paragraphs (1) or (2), or any payment from any Federal, State, or local government, or agency or instrumentality thereof, by reason of the death, injury, wounding, or illness of any firefighter incurred as the result of the October 2006 Esperanza Incident fire in southern California, shall not be treated as gross income under such Code.

(b)

Effective date

This section shall apply to payments made on or after October 26, 2006.