[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3771 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 3771

To accelerate the income tax benefits for charitable cash contributions 
  for the relief of victims of the Typhoon Haiyan in the Philippines.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           December 12, 2013

 Mr. Swalwell of California (for himself, Mr. Thompson of California, 
  Mr. Issa, Mr. Heck of Nevada, Mr. Honda, Mr. Franks of Arizona, Ms. 
 Speier, Mr. Scott of Virginia, Ms. Chu, Ms. Bordallo, Mr. Al Green of 
  Texas, Ms. Hanabusa, and Mr. Vargas) introduced the following bill; 
which was referred to the Committee on Ways and Means, and in addition 
    to the Committee on the Budget, for a period to be subsequently 
   determined by the Speaker, in each case for consideration of such 
 provisions as fall within the jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
To accelerate the income tax benefits for charitable cash contributions 
  for the relief of victims of the Typhoon Haiyan in the Philippines.

    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 ``Philippines Charitable Giving 
Assistance Act''.

SEC. 2. ACCELERATION OF INCOME TAX BENEFITS FOR CHARITABLE CASH 
              CONTRIBUTIONS FOR RELIEF OF VICTIMS OF TYPHOON HAIYAN IN 
              THE PHILIPPINES.

    (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 1, 2014, and before March 1, 2014, 
as if such contribution was made on December 31, 2013, and not in 2014.
    (b) Contribution Described.--A contribution is described in this 
subsection if such contribution is a cash contribution made for the 
relief of victims in the Republic of the Philippines affected by 
Typhoon Haiyan, 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.
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