Pl 110-141

121 STAT. 1802

PUBLIC LAW 110–141—DEC. 19, 2007

Public Law 110–141
110th Congress
An Act
Dec. 19, 2007
[H.R. 4118]

To exclude from gross income payments from the Hokie Spirit Memorial Fund
to the victims of the tragic event at Virginia Polytechnic Institute & State University.

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
HOKIE SPIRIT MEMORIAL FUND.

For purposes of the Internal Revenue Code of 1986, gross
income shall not include any amount received from the Virginia
Polytechnic Institute & State University, out of amounts transferred
from the Hokie Spirit Memorial Fund established by the Virginia
Tech 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 tragic event on April
16, 2007, at such university.
26 USC 6698
note.

SEC. 2. MODIFICATION OF PENALTY FOR FAILURE TO FILE PARTNERSHIP RETURNS.

For any return of a partnership required to be filed under
section 6031 of the Internal Revenue Code of 1986 for a taxable
year beginning in 2008, the dollar amount in effect under section
6698(b)(1) of such Code shall be increased by $1.
Approved December 19, 2007.

LEGISLATIVE HISTORY—H.R. 4118:
CONGRESSIONAL RECORD, Vol. 153 (2007):
Dec. 4, considered and passed House.
Dec. 6, considered and passed Senate.
WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 43 (2007):
Dec. 19, Presidential remarks.

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