1. Short title This Act may be cited as the Marjory Stoneman Douglas High School Family Support Act of 2018 . 2. Special rules for charitable cash contributions for the relief of the families of the slain or injured victims of the Marjory Stoneman Douglas High School shooting (a) Qualified Contribution For purposes of this section, a qualified contribution is a cash contribution made for the relief of the spouses, dependents, or guardians of the slain or injured victims of the Marjory Stoneman Douglas High School shooting that occurred on February 14, 2018, for which a charitable contribution deduction is allowable under section 170 of the Internal Revenue Code of 1986. (b) Acceleration of income tax benefits For purposes of section 170 of the Internal Revenue Code of 1986, a taxpayer may treat any qualified contribution made on or after February 13, 2018, and before April 18, 2018, as if such contribution was made on December 31, 2017, and not in 2018. (c) Recordkeeping In the case of a qualified contribution, a telephone bill showing the name of the donee organization, the date of the contribution, and the amount of the contribution shall be treated as meeting the recordkeeping requirements of section 170(f)(17) of the Internal Revenue Code of 1986. (d) Clarification that contribution will not fail To qualify as a charitable contribution A cash contribution made for the relief of the spouses, dependents, or guardians of the slain or injured victims of the Marjory Stoneman Douglas High School shooting that occurred on February 14, 2018, shall not fail to be treated as a charitable contribution for purposes of section 170 of the Internal Revenue Code of 1986 and subsection (a) of this section merely because such contribution is for the exclusive benefit of such spouses, dependents, or guardians. The preceding sentence shall apply to contributions made on or after February 14, 2018. (e) Clarification that payments by charitable organizations to families treated as exempt payments For purposes of the Internal