[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 2936 Introduced in Senate (IS)]

111th CONGRESS
  2d Session
                                S. 2936

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            January 20, 2010

Mr. Baucus (for himself, Mr. Grassley, Mr. Reid, Mr. Nelson of Florida, 
Mr. LeMieux, Mr. Schumer, Mrs. Gillibrand, Mr. Rockefeller, Mr. Hatch, 
   Mr. Bingaman, Mr. Bunning, Mr. Kerry, Mr. Enzi, Mrs. Lincoln, Mr. 
     Cornyn, Mr. Menendez, Mr. Dodd, Mr. Harkin, Ms. Landrieu, Mr. 
   Whitehouse, Mr. Udall of Colorado, Mr. Dorgan, Mr. Johnson, Mrs. 
   Shaheen, Mr. Conrad, Mr. Lugar, Mr. Johanns, Mr. Lautenberg, Mr. 
 Ensign, Mr. Burris, and Mr. Brownback) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 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. SHORT TITLE.

    This Act may be cited as the ``Haiti Assistance Income Tax 
Incentive Act''.

SEC. 2. ACCELERATION OF INCOME TAX BENEFITS FOR CHARITABLE CASH 
              CONTRIBUTIONS FOR RELIEF OF THE 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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