Section 1 Short title
This Act may be cited as the “Fallen Firefighters Assistance Tax Clarification Act of 2013”.
Fallen Firefighters Assistance Tax Clarification Act of 2013
AN ACT
To treat payments by charitable organizations with respect to certain firefighters as exempt payments.
Sec. 2 Payments by charitable organizations with respect to certain firefighters treated as exempt payments
In general— For purposes of the Internal Revenue Code of 1986, payments made to—
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,
the spouse of any firefighter who died as a result of such ambush, or
any dependent (as defined in section 152 of such Code) of any firefighter who died as a result of such ambush,
Application— Subsection (a) shall apply only to payments made on or after December 24, 2012, and before the later of—
January 1, 2014, or
the date which is 30 days after the date of the enactment of this Act.