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.