[Congressional Record (Bound Edition), Volume 151 (2005), Part 1]
[House]
[Page 196]
[From the U.S. Government Publishing Office, www.gpo.gov]




 ACCELERATION OF INCOME TAX BENEFITS FOR CHARITABLE CASH CONTRIBUTIONS 
             FOR RELIEF OF VICTIMS OF INDIAN OCEAN TSUNAMI

  Mr. HAYWORTH. Mr. Speaker, I ask unanimous consent that the Committee 
on Ways and Means be discharged from further consideration of the bill 
(H.R. 241) to accelerate the income tax benefits for charitable cash 
contributions for the relief of victims of the Indian Ocean tsunami, 
and ask for its immediate consideration in the House.
  The Clerk read the title of the bill.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from Arizona?
  There was no objection.
  The Clerk read the bill, as follows:

                                H.R. 241

       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 INDIAN OCEAN 
                   TSUNAMI VICTIMS.

       (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 in January 2005 
     as if such contribution was made on December 31, 2004, and 
     not in January 2005.
       (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 
     December 26, 2004, Indian Ocean tsunami for which a 
     charitable contribution deduction is allowable under section 
     170 of the Internal Revenue Code of 1986.
  The bill was ordered to be engrossed and read a third time, was read 
the third time, and passed, and a motion to reconsider was laid on the 
table.

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