[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 241 Enrolled Bill (ENR)]

        H.R.241

                       One Hundred Ninth Congress

                                 of the

                        United States of America


                          AT THE FIRST SESSION

          Begun and held at the City of Washington on Tuesday,
            the fourth day of January, two thousand and five


                                 An Act


 
To accelerate the income tax benefits for charitable cash contributions 
         for the relief of victims of the Indian Ocean tsunami.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. ACCELERATION OF INCOME TAX BENEFITS FOR CHARITABLE CASH 
              CONTRIBUTIONS FOR RELIEF OF INDIAN OCEAN TSUNAMI VICTIMS.

    (a) In General.--For purposes of section 170 of the Internal 
Revenue Code of 1986, a taxpayer may treat any contribution described 
in subsection (b) made in January 2005 as if such contribution was made 
on December 31, 2004, and not in January 2005.
    (b) Contribution Described.--A contribution is described in this 
subsection if such contribution is a cash contribution made for the 
relief of victims in areas affected by the December 26, 2004, Indian 
Ocean tsunami for which a charitable contribution deduction is 
allowable under section 170 of the Internal Revenue Code of 1986.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.