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Fallen Firefighters Assistance Tax Clarification Act of 2006

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

Official summary

Version 00 · Introduced in Senate · Dec 8, 2006

Fallen Firefighters Assistance Tax Clarification Act of 2006 - Treats payments made before June 1, 2007, by a charitable organization by reason of the death, injury, wounding, or illness of any firefighter in the October 2006 Esperanza Incident in southern California as related to such organization’s exempt function (and thus tax-exempt) if such payments are made in good faith using a reasonable and objective formula which is consistently applied. Protects private foundation making such payments from the penalty tax on self-dealing.

Excludes payments for firefighters made by charities or foundations under this Act (or by federal, state, or local governments) from the gross income of the recipient.

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Who introduced it

Sen. Feinstein, Dianne [D-CA] · D–CA

Committees

  • Finance Committee
2 cosponsorship records, including any withdrawals

Actions

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

  2. Sponsor introductory remarks on measure. (CR S11742)

  3. Introduced in Senate

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Related bills identified by Congress.gov

Source last updated: Aug 15, 2025. Consult Congress.gov for the current record.

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