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.

[AI summary unavailable — showing source text] 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.…