[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 1821 Engrossed in Senate (ES)]

113th CONGRESS
  2d Session
                                S. 1821

_______________________________________________________________________

                                 AN ACT


 
To accelerate the income tax benefits for charitable cash contributions 
    for the relief of victims of 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 the date of the enactment of this Act, and 
before April 15, 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 areas 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.

            Passed the Senate March 6, 2014.

            Attest:

                                                             Secretary.
113th CONGRESS

  2d Session

                                S. 1821

_______________________________________________________________________

                                 AN ACT

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