| 3.23.22

Extending the Deadline for Tax-Deductible Donations To The Families Of NYPD Detectives Wenjian Liu and Rafael Ramos (H.R. 1527)

Do you support or oppose this bill?

What is H.R. 1527?

(Updated July 18, 2017)

This bill was enacted on April 1, 2015

This bill would extend the deadline for tax-deductible donations for people who donate to the families of murdered NYPD Detectives Wenjian Liu and Rafael Ramos, and treat donations made during 2015 as if they had been made in 2014.

NYPD Detectives, Wenjian Liu and Rafael Ramos were killed in December 2014 a murder-suicide at the hands of gunman, Ismaaiyl Brinsley. A man with a long history of criminal behavior and mental illness, Brinsley approached the pair of detectives in their patrol car, and shot several rounds into the car, killing both Liu and Ramos. Before the killing, Brinsley took to his Instagram account, posting a picture of a gun and misspellings and all wrote: “I’m Putting Wings On Pigs Today. They Take 1 Of Ours......Let’s Take 2 of Theirs #ShootThePolice #RIPErivGardner #RIPMikeBrown.”

As the New York Times explains:

"The double killing comes at a moment when protests over police tactics have roiled the city and other parts of the nation. Since a grand jury declined to bring criminal charges in the case of Mr. Garner, a black Staten Island man who died after a police chokehold in July, protesters have filled the streets on numerous occasions. Those protests followed more violent ones in Ferguson, Mo., after there were no charges in the police shooting of Mr. Brown, an unarmed black teenager."

Under this legislation, donors would have through April 15 to deduct the donation from their 2014 tax return, and this legislation would retroactively come into effect on January 1, 2015.

Argument in favor

This is a good way to encourage donations to the families of the fallen NYPD detectives, Wenjian Liu and Rafael Ramos, to be made as soon as possible. It also rewards those people for their support.

Argument opposed

While this may encourage more people to help the fallen detectives families, there’s plenty of other fallen police officers, firefighters, and soldiers whose families won’t benefit from this legislation.

Impact

The relatives of Detectives Wenjian Liu and Rafael Ramos, people who donate to charitable organizations supporting them, and the Internal Revenue Service.

Cost of H.R. 1527

A CBO cost estimate is unavailable.

Additional Info

Of Note:

As of January 2015, more than $800,000 had been donated to the families of Liu and Ramos, with $150,000 in pledges on the way. The New York Mayor’s Fund to Advance New York City also raised significant donations for the detectives’ families, and other organizations that support the families of fallen police officers and firefighters.