To exclude from gross income payments from the Aurora Victim Relief Fund to the victims of the event at the Century 16 Cinema in Aurora, Colorado, on July 20, 2012.

Excludes from gross income, for income tax purposes, any amount received from the Aurora Victim Relief Fund established by the tax-exempt Community First Foundation, if such amount is paid on account of the mass shooting at the Century 16 Cinema in Aurora, Colorado, on July 20, 2012.

[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6615 Introduced in House (IH)]

112th CONGRESS
  2d Session
                                H. R. 6615

  To exclude from gross income payments from the Aurora Victim Relief 
 Fund to the victims of the event at the Century 16 Cinema in Aurora, 
                      Colorado, on July 20, 2012.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           November 29, 2012

Mr. Perlmutter (for himself, Mr. Coffman of Colorado, Ms. DeGette, Mr. 
    Gardner, Mr. Lamborn, Mr. Polis, and Mr. Tipton) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To exclude from gross income payments from the Aurora Victim Relief 
 Fund to the victims of the event at the Century 16 Cinema in Aurora, 
                      Colorado, on July 20, 2012.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXCLUSION FROM INCOME FOR PAYMENTS FROM THE AURORA VICTIM 
              RELIEF FUND.

    For purposes of the Internal Revenue Code of 1986, gross income 
shall not include any amount received from the Aurora Victim Relief 
Fund established by the Community First Foundation, an organization 
organized and operated as described in section 501(c)(3) of the 
Internal Revenue Code of 1986, if such amount is paid on account of the 
event on July 20, 2012.
                                 <all>