H.R. 3458House113th Congress (2013-2015)Enacted

Fallen Firefighters Assistance Tax Clarification Act of 2013

Introduced November 12, 2013

Legislative Activity

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13 earlier actions
Became Law Latest Action

Became Public Law No: 113-63.

December 20, 2013

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HouseIntro Referral

Introduced in House

November 12, 2013

HouseIntro Referral

Referred to the House Committee on Ways and Means.

November 12, 2013

HouseFloor

Mr. Reed asked unanimous consent to discharge from committee and consider.

December 12, 2013 • 6:39 PM

HouseCommittee

Committee on Ways and Means discharged.

December 12, 2013

HouseFloor

Considered by unanimous consent. (consideration: CR H8086)

December 12, 2013 • 6:39 PM

HouseFloor

Passed/agreed to in House: On passage Passed without objection.(text: CR H8086)

December 12, 2013 • 6:40 PM

HouseFloor

On passage Passed without objection. (text: CR H8086)

December 12, 2013 • 6:40 PM

HouseFloor

Motion to reconsider laid on the table Agreed to without objection.

December 12, 2013 • 6:40 PM

SenateFloor

Message on Senate action sent to the House.

December 13, 2013

SenateFloor

Received in the Senate, read twice, considered, read the third time, and passed,pursuant to the order of 12-12-13, without amendment. (consideration: CR S8814)

December 13, 2013

SenateFloor

See also S. 1689.

December 13, 2013

President

Presented to President.

December 17, 2013

Became Law

Signed by President.

December 20, 2013

Became Law

Became Public Law No: 113-63.

December 20, 2013

Floor Debate

6 members

What members said about H.R. 3458 on the floor

4 Republicans2 Democrats
Orrin G. Hatch
Sen. Orrin G. HatchR-UT · Dec 11, 2013

Mr. President, I have certainly enjoyed the remarks of the distinguished Senator from North Dakota. He has done a terrific job in the Senate and made a real difference, and I personally appreciate it…

John Hoeven
Sen. John HoevenR-ND · Dec 11, 2013

Mr. President, I and my colleagues stand here holding the floor in defense of fair and free debate, and the longstanding traditions of the Senate that promote consensus. We are here working on…

Bill Nelson
Sen. Bill NelsonD-FL · Dec 11, 2013

Mr. President, as in legislative session, I ask unanimous consent that the Senate proceed to the immediate consideration of H.R. 3547, which is at the desk. Mr. President, today, I am asking for…

Tom Reed
Rep. Tom ReedR-NY-23 · Dec 12, 2013

Mr. Speaker, we're here today because of a heinous act that took place in Webster, New York on December 24th, 2012, when a group of volunteer firefighters responding to a fire was ambushed by a…

Tom Reed
Rep. Tom ReedR-NY-23 · Dec 12, 2013

Mr. Speaker, I ask unanimous consent that the Committee on Ways and Means be discharged from further consideration of the bill (H.R. 3458) to treat payments by charitable organizations with respect…

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John Cornyn
Sen. John CornynR-TX · Dec 11, 2013

The following Senators are necessarily absent: the Senator from Mississippi (Mr. Blunt), the Senator from South Carolina (Mr. Graham), the Senator from Oklahoma (Mr. Inhofe), the Senator from…

Harry Reid
Sen. Harry ReidD-NV · Dec 11, 2013

Mr. President, it is my understanding there is 2 hours equally divided; is that right? I yield back 59 minutes.

Bill Text

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One Hundred Thirteenth Congress of the United States of America

At the First Session

Begun and held at the City of Washington on Thursday, the third day of January, two thousand and thirteen

H. R. 3458

AN ACT

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 2013.

2.

Payments by charitable organizations with respect to certain firefighters treated as exempt payments

(a)

In general

For purposes of the Internal Revenue Code of 1986, payments made to—

(1)

any firefighter who was injured as a result of the ambush of firefighters responding to an emergency on December 24, 2012, in Webster, New York,

(2)

the spouse of any firefighter who died as a result of such ambush, or

(3)

any dependent (as defined in section 152 of such Code) of any firefighter who died as a result of such ambush,

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 December 24, 2012, and before the later of—

(1)

January 1, 2014, or

(2)

the date which is 30 days after the date of the enactment of this Act.

Speaker of the House of Representatives.

Vice President of the United States and President of the Senate.