[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4462 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 4462

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 19, 2010

Mr. Rangel (for himself, Mr. Camp, Mr. Clyburn, Mr. Cantor, Mr. Stark, 
  Mr. Herger, Mr. Levin, Mr. Sam Johnson of Texas, Mr. McDermott, Mr. 
     Brady of Texas, Mr. Lewis of Georgia, Mr. Nunes, Mr. Neal of 
Massachusetts, Ms. Ginny Brown-Waite of Florida, Mr. Becerra, Mr. Davis 
  of Kentucky, Mr. Doggett, Mr. Roskam, Mr. Pomeroy, Mr. Thompson of 
 California, Mr. Larson of Connecticut, Mr. Blumenauer, Mr. Kind, Mr. 
    Pascrell, Ms. Berkley, Mr. Crowley, Mr. Van Hollen, Mr. Meek of 
Florida, Ms. Schwartz, Mr. Davis of Alabama, Mr. Davis of Illinois, Mr. 
    Etheridge, Ms. Linda T. Sanchez of California, Mr. Higgins, Mr. 
 Yarmuth, Mr. Abercrombie, Mr. Ackerman, Mr. Adler of New Jersey, Mr. 
Altmire, Mr. Baca, Mr. Berman, Mr. Bishop of Georgia, Mr. Bishop of New 
 York, Mr. Boswell, Mr. Boucher, Mr. Brady of Pennsylvania, Mr. Braley 
of Iowa, Ms. Corrine Brown of Florida, Mr. Butterfield, Mrs. Capps, Mr. 
Capuano, Mr. Carney, Mr. Carson of Indiana, Mr. Chandler, Ms. Chu, Ms. 
Clarke, Mr. Cleaver, Mr. Cohen, Mr. Connolly of Virginia, Mr. Conyers, 
 Mr. Courtney, Mr. Cuellar, Mrs. Davis of California, Mr. Donnelly of 
Indiana, Mr. Doyle, Mr. Driehaus, Mr. Ehlers, Ms. Edwards of Maryland, 
Mr. Ellison, Mr. Engel, Mr. Fattah, Mr. Filner, Ms. Foxx, Mr. Frank of 
Massachusetts, Ms. Fudge, Mr. Garrett of New Jersey, Mr. Garamendi, Mr. 
 Gonzalez, Mr. Al Green of Texas, Mr. Grijalva, Mr. Hall of New York, 
 Mrs. Halvorson, Mr. Hare, Mr. Heinrich, Mr. Hinchey, Ms. Hirono, Mr. 
 Holt, Mr. Honda, Mr. Inslee, Mr. Israel, Mr. Jackson of Illinois, Mr. 
Johnson of Georgia, Mr. Kagen, Ms. Kilroy, Mrs. Kirkpatrick of Arizona, 
    Mr. Kissell, Ms. Kosmas, Mr. Kucinich, Mr. Langevin, Ms. Lee of 
California, Mr. Lujan, Mr. Lynch, Mr. Mack, Mr. Massa, Ms. Matsui, Mrs. 
  McCarthy of New York, Mr. McGovern, Mr. McMahon, Mr. McNerney, Mr. 
 Meeks of New York, Mr. Michaud, Mr. George Miller of California, Ms. 
Moore of Wisconsin, Mr. Moran of Virginia, Mr. Murphy of New York, Ms. 
    Norton, Mr. Nye, Mr. Oberstar, Mr. Pallone, Mr. Perriello, Mr. 
 Pierluisi, Ms. Pingree of Maine, Mr. Polis of Colorado, Mr. Price of 
    North Carolina, Mr. Rehberg, Mr. Reyes, Ms. Richardson, Ms. Ros-
 Lehtinen, Mr. Rothman of New Jersey, Ms. Roybal-Allard, Mr. Rush, Ms. 
Schakowsky, Mr. Schauer, Mr. Scott of Virginia, Mr. Schiff, Mr. Schock, 
 Mr. Serrano, Mr. Sestak, Ms. Shea-Porter, Mr. Sherman, Mr. Sires, Mr. 
 Skelton, Mr. Smith of Washington, Mr. Snyder, Mr. Stupak, Mr. Teague, 
  Mr. Thompson of Mississippi, Mr. Towns, Ms. Tsongas, Mr. Walz, Ms. 
Wasserman Schultz, Mr. Weiner, Mr. Wilson of Ohio, Mr. Wilson of South 
Carolina, Ms. Woolsey, and Mr. Wu) introduced the following bill; which 
            was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
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.
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