113 HR 3134 IH: Charitable Giving Extension Act U.S. House of Representatives 2013-09-19 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I113th CONGRESS1st SessionH. R. 3134IN THE HOUSE OF REPRESENTATIVESSeptember 19, 2013Mr. Kelly of Pennsylvania introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to allow charitable contributions made by an individual after the close of the taxable year, but before the tax return due date, to be treated as made in such taxable year.

1.

Short title

This Act may be cited as the Charitable Giving Extension Act.

2.

Extension of time for making charitable contributions

(a)

In general

Subsection (a) of section 170 of the Internal Revenue Code of 1986 is amended by redesignating paragraphs (2) and (3) as paragraphs (3) and (4), respectively, and by inserting after paragraph (1) the following new paragraph:(2)

Treatment of charitable contributions made by individuals before due date of return

If any charitable contribution is made by an individual after the close of a taxable year but not later than the due date (determined without regard to extensions) for the return of tax for such taxable year, then the taxpayer may elect to treat such charitable contribution as made in such taxable year. Such election may be made only at the time of the filing of such return of tax and shall be signified in such manner as the Secretary may provide..(b)

Effective date

The amendments made by this section shall apply to contributions made in taxable years beginning after December 31, 2013.