[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4462 Enrolled Bill (ENR)]

        H.R.4462

                      One Hundred Eleventh Congress

                                 of the

                        United States of America


                          AT THE SECOND SESSION

          Begun and held at the City of Washington on Tuesday,
             the fifth day of January, two thousand and ten


                                 An Act


 
To accelerate the income tax benefits for charitable cash contributions 
          for the relief of victims of the earthquake in Haiti.

    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 VICTIMS OF EARTHQUAKE IN HAITI.
    (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 after January 11, 2010, and before March 1, 
2010, as if such contribution was made on December 31, 2009, and not in 
2010.
    (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 earthquake in Haiti on 
January 12, 2010, for which a charitable contribution deduction is 
allowable under section 170 of the Internal Revenue Code of 1986.
    (c) Recordkeeping.--In the case of a contribution described in 
subsection (b), a telephone bill showing the name of the donee 
organization, the date of the contribution, and the amount of the 
contribution shall be treated as meeting the recordkeeping requirements 
of section 170(f)(17) of the Internal Revenue Code of 1986.
    (d) Paygo.--All applicable provisions in this section are 
designated as an emergency for purposes of pay-as-you-go principles.

                               Speaker of the House of Representatives.

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