[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4017 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 4017

To authorize the Secretary of the Treasury to provide that, in the case 
    of leave-based donation programs with respect to the California 
 wildfires, cash payments made by employers to qualifying charities in 
 exchange for forgone employee leave will not be treated as income to 
  participating employees and will be deductible by the employers as 
             business expenses or charitable contributions.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 31, 2007

 Mr. Bilbray (for himself, Mrs. Davis of California, Mr. Rohrabacher, 
   Mr. Towns, Mr. Hunter, Mr. Issa, and Mr. Campbell of California) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                                 A BILL


 
To authorize the Secretary of the Treasury to provide that, in the case 
    of leave-based donation programs with respect to the California 
 wildfires, cash payments made by employers to qualifying charities in 
 exchange for forgone employee leave will not be treated as income to 
  participating employees and will be deductible by the employers as 
             business expenses or charitable contributions.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Community Action Rebuilding Effort 
Act of 2007''.

SEC. 2. AUTHORITY REGARDING LEAVE-BASED DONATION PROGRAMS WITH RESPECT 
              TO CALIFORNIA WILDFIRES.

    The Secretary of the Treasury is authorized to provide with respect 
to the wildfires which burned in California during October 2007, with 
respect to which a major disaster has been declared by the President 
under section 401 of the Robert T. Stafford Disaster Relief and 
Emergency Assistance Act (FEMA-1731-DR), tax treatment similar to the 
tax treatment provided in Notice 2005-68, 2005-2 C.B. 622.
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