[Congressional Record (Bound Edition), Volume 156 (2010), Part 1]
[House]
[Pages 314-320]
[From the U.S. Government Publishing Office, www.gpo.gov]




 ACCELERATION OF INCOME TAX BENEFITS FOR CHARITABLE CASH CONTRIBUTIONS

  Mr. RANGEL. Madam Speaker, I move to suspend the rules and pass the 
bill (H.R. 4462) to accelerate the income tax benefits for charitable 
cash contributions for the relief of victims of the earthquake in 
Haiti, as amended.

[[Page 315]]

  The Clerk read the title of the bill.
  The text of the bill is as follows:

                               H.R. 4462

       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.
       (d) Paygo.--All applicable provisions in this section are 
     designated as an emergency for purposes of pay-as-you-go 
     principles.

  The SPEAKER pro tempore. Pursuant to the rule, the gentleman from New 
York (Mr. Rangel) and the gentleman from California (Mr. Herger) each 
will control 20 minutes.
  The Chair recognizes the gentleman from New York.
  Mr. RANGEL. I yield myself such time as I may consume.
  Madam Speaker, all of us have witnessed this horrendous event that 
has taken place on our continent; and I know that, whether Republican 
or Democrat, we all want to be able to do whatever we can to ease the 
pain of these poor people. That's why I'm glad that Mr. Herger is here 
representing the Republicans on the Ways and Means Committee, which did 
not hesitate to meet and decide on just what we could do as a committee 
to make it easier to encourage people to make contributions. I know all 
over the country that people are collecting clothes, food, and things 
of that nature; but the bottom line is that they need cash; they need 
checks. This is what we have decided to do.
  So we have a nonpartisan bill here on this which deals with the 
technicality. It's available on the Web site of the Joint Committee, 
www.jct.gov, and it's listed under Document No. JCX-2-10.
  This bill allows Americans and others to make generous cash 
contributions to the charities of their choice; and at the same time, 
it allows them not to have to wait until next year to be able to deduct 
these as charitable contributions. It accelerates the time that this 
can be done between now and March so that any contribution that is made 
can be deducted on the 2009 tax return, which is being prepared now for 
April 15.
  In addition to that, there has been some question as to how you can 
document the actual payment if it were made on the cell phone or if it 
were made without actually having proof of a charitable deduction. The 
only proof that could be made would be by using the telephone bill, and 
there was a question as to whether or not that would be considered as 
sufficient evidence of making the contribution. This bill will, indeed, 
make it possible for text messages to be relied upon, text messages 
which are used on cell phones, when claiming these charitable 
contributions.
  Madam Speaker, I reserve the balance of my time.
  Mr. HERGER. I yield myself such time as I may consume.
  Madam Speaker, we have all been moved by the reports and images of 
last week's horrendous earthquake in Haiti; and we were reminded just 
this morning of the dire situation that country is facing as reports 
have surfaced of a major aftershock.
  Throughout our history, Americans have been eager to help others 
recover from the devastation of wars and natural disasters in faraway 
places. Once again, we have seen the compassion and generosity of the 
American people displayed front and center in the Haiti relief effort, 
including an outpouring of real-time donations through cell phones and 
the Internet. While many of our own U.S. citizens are struggling to 
find work and to make ends meet, it is only fitting that we should 
provide immediate tax relief for these charitable contributions.
  This bill, which is sponsored by the bipartisan leadership of the 
Ways and Means Committee, as well as by the whips of both parties and 
by more than 150 Members from both sides of the aisle, would permit 
itemizers to treat Haiti-related charitable contributions made through 
the end of February as if they were made in 2009 rather than in 2010. 
This would allow itemizers the opportunity to claim the charitable 
deductions under 2009 returns, which most taxpayers are required to 
file by April 15 of this year, instead of waiting until they file their 
2010 returns.

                              {time}  1215

  It would also permit taxpayers who use cell phone text messages to 
contribute to the relief effort to use their phone bill as a record of 
their donation. This is a commonsense bipartisan idea, and it deserves 
the support of every Member. I urge an ``aye'' vote.
  I reserve the balance of my time.
  Mr. RANGEL. Madam Speaker, I yield 2 minutes to the gentleman from 
Florida (Mr. Meek). He is a member of the Ways and Means Committee, 
but, more importantly, he has been so closely identified in the 
bringing back of Haiti before this tragedy. He has been there, and we 
admire and respect the contributions he is making to rebuild this great 
nation.
  Mr. MEEK of Florida. Madam Speaker, I want to thank all of the 
Members that are here and the bipartisan support that we have for this 
great piece of legislation to not only incentivize Americans who 
continue to do what they have already done, to be able to help the 
people of Haiti, to be able to take off their contribution or get the 
tax benefit for giving in their 2009 taxes. I think it is important 
that we have a strong vote on this piece of legislation.
  The Haitian people--I was just there. I spent 2 days on the ground 
there. Humanitarian workers are working so hard, and the majority of 
these nongovernmental organizations that people can contribute to are 
doing the best work on the ground as it relates to the feeding and 
providing of comfort for the Haitians that are in desperate need of 
international support at this time. Madam Speaker, I would go even 
further to say hats off to our emergency response and urban rescue 
people that are really saving lives every day.
  With the contributions that Americans give to organizations that are 
doing great work on the ground, coupled with the Congress and the 
House's action today of passing this legislation to allow some benefit 
to that individual for their contribution, will feed into a better 
response and a better recovery, not only for Haiti, but to also 
continue to fulfill our humanitarian commitment to the poorest country 
in the Western Hemisphere.
  So I commend the chairman, the rest of the leadership that signed on 
to this bill, Republican Whip Cantor, and a number of others that are 
on the Ways and Means Committee for this bipartisan effort. Thank you 
so very much.
  I am pleased to be a co-sponsor on Chairman Rangel, Majority Whip 
Clyburn, Ranking Member Camp, and Republican Whip Cantor's bi-partisan 
bill that will provide an incentive for our citizens to contribute 
monetary donations to the relief efforts following the devastating 
January 12, 2010, earthquake in Haiti.
  I filed an almost identical bill yesterday, H.R. 4467--with many co-
sponsors.
  Under this bill, if a citizen makes a cash contribution before March 
1, 2010, they can take the charitable contribution deduction off of 
their 2009 income taxes, obviously decreasing their 2009 tax liability.
  The American people have shown an outpouring of support for the 
Haitian people during their most vulnerable moment.
  There have been countless donations from individual Americans 
offering whatever help they can.
  Now is the time to give an added boost to the nation's charitable 
spirit by accelerating income tax benefits for Americans making 
donations.
  I just returned from Haiti, witnessing firsthand the horror and 
devastation of the earthquake.

[[Page 316]]

  I represent more Haitian Americans than any other Member of Congress, 
and my district includes Little Haiti in Miami.
  With so many of my constituents in pain, I am happy to be a part of 
this effort to help the Haitian people and all victims of this 
disaster.
  This bill will not only help increase contributions.
  But as the bill only applies to cash contributions, the bill 
encourages the much needed cash to be donated.
  Since the night of the earthquake, I have fielded regular calls from 
constituents who were stranded, and lost loved ones in Haiti.
  Last Thursday night in Miami, I convened in four hours an emergency 
communitywide meeting attended by 300-plus people to coordinate the 
rescue effort amongst first responders, relief experts, and the Haitian 
American community in Miami.
  On Saturday I met with Vice President Biden in Miami in Little Haiti 
and then again at Homestead Reserve Base in Homestead Florida.
  On Saturday night, I bought my own 1 way ticket from Miami to Santo 
Domingo, Dominican Republic on American Airlines.
  I landed at 12:30 a.m. (Sunday morning), secured a drive from a 
Dominican local and together they drove through the night to the 
Dominican-Haiti border and then crossed into Haiti during sunup, 
arriving at the airport at around 7 a.m. EST on Sunday.
  Never have I seen such devastation.
  I witnessed the rescue of a young 2 year old that has moved me 
emotionally like nothing before.
  Also, let's not forget that Haiti has come to America's aid before.
  As an ally Haiti has been instrumental in the forming of our union.
  In the Revolutionary War, Haitians fought with Americans for our 
independence.
  Even as recently as 2005, Haiti again came to the aid of ailing 
Americans as the country offered support in the aftermath of Hurricane 
Katrina.
  I am pleased to be a part of this legislation that will help boost 
our help to Haiti.
  What the Chairman's bill (and your bill) does:
  This bill will accelerate the income tax benefits for charitable cash 
contributions for the relief of victims of the earthquake in Haiti.
  Under current law, a taxpayer is allowed to deduct charitable 
contributions in the taxable year the contribution is made.
  The bill asks for an exception to this for cash contributions made to 
the Haitian relief efforts: A taxpayer who contributes a cash 
contribution in January or February, 2010, will be allowed to take the 
charitable contribution deduction in the 2009 taxable year instead of 
having to wait for the 2010 taxable year.
  Mr. HERGER. I yield 3 minutes to the gentlewoman from Florida (Ms. 
Ros-Lehtinen).
  Ms. ROS-LEHTINEN. Madam Speaker, I thank my good friend from 
California for the time.
  I rise today as an original cosponsor of this bill.
  As my colleagues have explained, this important measure would 
accelerate the income tax benefits for charitable cash contributions to 
our relief efforts in Haiti. This means that those who are able to 
contribute now may receive the tax deduction for the 2009 filing 
period.
  With over $40 million in private and corporate donations already 
made, this will be a great incentive for the American people to reach 
even deeper into our pockets and help our friends in Haiti. This, in 
turn, will augment U.S. Government efforts, demonstrating the clear 
benefits of public-private partnerships. And it is an important step at 
a time when we must do more with less in the face of rapidly rising 
deficits here at home.
  There is no doubt that the United States, as a government and as a 
people, stand side by side with the people of Haiti during this most 
tragic time. Our assistance efforts so far are unparalleled, and last 
week, President Obama pledged $100 million in U.S. funding toward the 
relief efforts.
  It is my hope that, after expeditious surveys of the damage, a 
significant portion of this funding will come from the $845 million in 
international disaster assistance that this Congress has already 
appropriated for fiscal year 2010. By pulling from these funds, we will 
be able to quickly address the humanitarian needs in Haiti right now.
  In addition, I urge President Obama to immediately begin efforts to 
convene an international donors' conference to bring together other 
responsible nations and international organizations that can join the 
United States in committing efforts to help the Haitian people recover 
from this horrible disaster.
  Keeping in mind the urgent nature of this much-needed assistance, it 
remains incumbent upon the U.S. to work to ensure that international 
donations are pooled and integrated, that pledges are tracked, and that 
transparency measures are put in place to help ensure that aid reaches 
those who need it.
  Further, we should encourage joint ventures and public-private 
partnerships as we consider the many ways that we may help promote not 
only the immediate but also the long-term recovery of Haiti as well. 
The United States will do its share, but the rest of the world must do 
its best also. Other nations must not forget about Haiti, once the 
attention on the crisis has subsided, and leave the U.S., as has been 
often the case, to bear most of the responsibility for the recovery of 
Haiti.
  The SPEAKER pro tempore. The time of the gentlewoman has expired.
  Mr. HERGER. I yield the gentlewoman an additional 1 minute.
  Ms. ROS-LEHTINEN. Madam Speaker, we have all been deeply moved by the 
outpouring of support that we have seen from communities across the 
United States. Unsurprisingly, the Haitian American community has shown 
invaluable leadership in the aftermath of last week's tragic 
earthquake. Now more than ever, the U.S. must focus our efforts on 
engaging these communities to make sure that they are involved in the 
rebuilding of their native homeland.
  The Haitian diaspora is a valuable resource that must be tapped to 
ensure that the stability, freedom, success, and prosperity that the 
Haitian people deserve finally come true.
  I would like to thank Chairman Rangel and Ranking Member Camp for 
introducing this important measure. I strongly urge my colleagues to 
support its passage.
  I thank the gentleman again for the time.
  Mr. RANGEL. Madam Speaker, I yield 2 minutes to the gentleman from 
Oregon (Mr. Blumenauer), a distinguished member of the Ways and Means 
Committee.
  Mr. BLUMENAUER. Madam Speaker, I appreciate the courtesy of the Chair 
of the Ways and Means Committee in permitting me to speak on this and 
the rapid action that the committee has taken.
  As we are overcome with grief and sympathy for the Haitian tragedy, I 
am reminded of the devastation I saw in Indonesia in the aftermath of 
the 2004 tsunami, where over 160,000 people were killed. That disaster 
inspired cooperation that was truly incredible even in the troubled 
island of Aceh that had been torn by war for years. That rebuilding 
effort sparked a terrific renaissance there.
  This must signal a new day for the troubled but promising country of 
Haiti. Obviously, our immediate priority must be saving lives with 
food, water, shelter, medical supplies. I am pleased that groups in my 
community, like the acclaimed Mercy Corps, and the Northwest Medical 
Team, have leaped into action with resources from the Pacific Northwest 
to make a difference under these dire circumstances.
  But we must recognize that decades of crushing poverty in Haiti have 
left ordinary people far too vulnerable to disaster. We have an 
obligation as a country, as we work with comprehensive aid efforts in 
the months and years ahead after the cameras are gone, to help the 
Haitians rebuild that nation. You know, there are problems with the 
nation of Haiti. But the world has not always, indeed has seldom been a 
good neighbor to that troubled country.
  I am pleased that this legislation will make it easier for Americans, 
who face tough times themselves, to help give gifts of life and hope to 
our neighbors in that devastated island. The bill allows those who have 
donated to Haiti a chance to claim the donation in the tax return that 
they are preparing this spring rather than waiting a full year to claim 
the deduction. It is a simple gesture, but it will encourage giving in

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this challenging economy and helping do what is right for Haiti.
  Mr. HERGER. Madam Speaker, I reserve the balance of my time.
  Mr. RANGEL. Madam Speaker, it is my honor to yield 2 minutes to the 
majority whip, the gentleman from South Carolina (Mr. Clyburn). There 
is no question that he has provided the leadership on this issue and 
inspired the Ways and Means Committee and so many other Members in the 
Congress. Haiti has a true friend in the heart of Jim Clyburn, our 
Democratic whip.
  Mr. CLYBURN. Madam Speaker, I thank Chairman Rangel for yielding me 
this time.
  I want to thank you and Mr. Camp for bringing this legislation 
forward. I want to thank the minority whip, Mr. Cantor, for joining 
with us in making this a truly bipartisan effort. I also want to thank 
the 162 cosponsors, original cosponsors, of this legislation.
  I believe that all of us who are familiar with the various areas of 
our great country know that it all depends on where you live as to what 
kind of catastrophic event you can expect to visit your community. For 
many of us, it may be a dust storm; for others, like my area of the 
country, a hurricane; for others, it could very well be an earthquake.
  All of us are but the sum total of our experiences, and I believe 
that it is this vast amount and broad level of experiences that the 
people of these United States of America are going to call upon in 
order to respond to the people of Haiti. And for us to offer all 
Americans the opportunity to deduct on their 2009 taxes any 
contribution they make to this effort by February 28 will go a long way 
toward incentivizing the kind of behavior that we think is very, very 
important.
  I want to thank the sponsors of this legislation and thank all of 
those who will be voting for it today. It is one way that we can say to 
the people of this Nation that Americans not just sympathize with them 
but we empathize as well.
  Mr. HERGER. Madam Speaker, I yield such time as he may consume to our 
whip, a member of the Ways and Means Committee, the gentleman from 
Virginia (Mr. Cantor).
  Mr. CANTOR. I thank the gentleman for yielding.
  Madam Speaker, I am pleased to rise this afternoon in strong support 
of this important relief legislation for the people of Haiti.
  On January 12, 2010, Haiti was shaken by an earthquake unparalleled 
in its history. As horrendous as they are, the pictures in our 
newspapers and on TV can only begin to tell the story of the suffering 
of the Haitian people. Just this morning, the people of that country 
had another scare, experiencing another shock with a magnitude of 6.1.
  Madam Speaker, when crisis calls, American citizens are at their 
finest. The people of the U.S. have always been, and continue to be, a 
generous and giving people. And whether it is offering shelter to 
orphan children, making cash donations, or simply volunteering time, 
when tragedy strikes, the American people take action.
  Charitable donations have already begun pouring into organizations 
assisting in the relief efforts. This legislation allows generous 
Americans who make a cash donation to the Haitian relief effort to 
treat those donations as if they were made in the tax year 2009.

                              {time}  1230

  Similar policy has been used in past tragedies, and studies show that 
it actually increases the total amount of charitable contributions.
  I want to thank my colleague, Majority Whip Clyburn, for his 
assistance in bringing this legislation to the floor. I would also like 
to thank the gentleman from New York and the gentleman from Michigan 
and their leadership in bringing forward this important bill. While it 
is often the differences between the parties in Congress that makes the 
news, this legislation demonstrates that we can come together on 
commonsense proposals to ease the suffering of our fellow man. When our 
offices discussed last week how we could help encourage charitable 
donations for the relief effort, and in particular this proposal, it 
was clear that partisanship had been set aside. I think the American 
people and those in Haiti are all the better for it. I ask for support 
of this legislation.
  Mr. RANGEL. I yield 2 minutes to a member of the Ways and Means 
Committee, the gentleman from Illinois (Mr. Davis).
  Mr. DAVIS of Illinois. I want to, first of all, commend Chairman 
Rangel and Ranking Member Camp for their quick action and leadership on 
this legislation.
  I rise today in strong support of this bill to accelerate the income 
tax benefits for those who make cash contributions to people affected 
by the earthquake in Haiti. Americans are deeply saddened at the level 
of devastation caused by the earthquake that struck Haiti on January 
12, resulting in tremendous damage and loss of life.
  There are enormous needs in Haiti. It is important to have the 
Federal Government, our government, demonstrate leadership in providing 
relief. I also wish to acknowledge and recognize all of the 
organizations and groups, not-for-profits, churches. Over the weekend, 
I visited several churches, and I was tremendously impressed at the 
level of giving that people out of the goodness of their hearts were 
pouring out. And especially do I congratulate and commend Bishop Blake 
and the Church of God in Christ churches for the enormous contribution 
that they are making; the Baptist churches, Methodist churches. All 
churches. People are demonstrating what it means to give of themselves 
and to help others.
  Mr. HERGER. Madam Speaker, I now yield 3 minutes to my good friend, 
the gentleman from Michigan (Mr. Ehlers).
  Mr. EHLERS. Madam Speaker, I rise in support of H.R. 4462. On January 
12, Haiti was struck by a magnitude 7 earthquake, which devastated the 
country and people of Haiti. I have lived for approximately a dozen 
years in earthquake country, and I know how serious an earthquake of 
this magnitude is. I wish to extend my deepest sympathy to the families 
who have lost loved ones in this horrible tragedy. Even in the face of 
this disaster, the people of the world have united in response through 
prayer, monetary donations, and critical humanitarian aid. In fact, The 
Chronicle of Philanthropy reported yesterday that over $275 million has 
already been generously donated worldwide.
  I am again humbled by the efforts of humanitarian aid groups based in 
west Michigan, which has a long history of charitable giving in times 
of need. The response to this natural disaster has proved no different. 
I'm grateful to my constituents for their compassion and generosity, 
which has existed for many years. Humanitarian aid groups in Grand 
Rapids that are contributing to the relief effort include Rays of Hope 
for Haiti, the Christian Reformed World Relief Committee, the Red 
Cross, and countless others. Even a global corporation located in my 
district is en route with several flights this week to Haiti, 
transporting medical supplies and a medical team. The extraordinary 
efforts by all of these groups are to be commended.
  While our country and the world respond to emergency needs in Haiti, 
I have heard from many in my community who echo my fervent requests to 
provide additional assistance to the orphans in Haiti. I ask for your 
continued prayers for the children of Haiti who will soon be united 
with their adoptive families here in the United States, and especially 
for those who have been orphaned in the wake of last Tuesday's tragedy. 
I also urge the Department of Homeland Security and the Department of 
State to greatly speed up the adoption process and visa procedures for 
not only the orphans already in process but also for all the children 
who became orphans due to the death of their parents in the horrible 
earthquake.
  I urge my constituents and all Americans to donate to a reputable 
charity organization for earthquake relief in Haiti. I am very pleased 
that former Presidents Bush and Clinton are leading efforts through the 
Clinton-Bush Haiti Fund. This bill, H.R. 4462, will allow taxpayers to 
deduct their donations from their 2009 taxes, and it is my

[[Page 318]]

hope that all people who are able will offer their support to the 
people of Haiti.
  May God bless and comfort the people of Haiti.
  Mr. HERGER. Madam Speaker, in closing, I'd simply say that this is a 
good bill. It reflects the generosity of the American people in 
responding to a horrific disaster, and I urge all Members to vote 
``aye.''
  I have no further requests for time, and I yield back the balance of 
my time.


                             General Leave

  Mr. RANGEL. Madam Speaker, I ask unanimous consent that all Members 
may have 5 legislative days in which to revise and extend their remarks 
and include extraneous material on H.R. 4462, as amended.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from New York?
  There was no objection.
  Mr. RANGEL. Madam Speaker, I close this on the high note that America 
has shown its greatest, especially in this Congress. I want to thank 
Scott Murphy, a new Member, for insisting that we move forward on this. 
Of course, the Republicans, Mr. Herger and Mr. Camp, who joined 
together with Democrats to prove that when Americans want to do things, 
that party labels don't really mean that much. I do hope that the rest 
of the country would see what we have done and take advantage of this 
legislation in order to make certain that they have an accurate 
recording of the contributions that they make through the telephone as 
well as to take advantage of the expediting of deductions that are 
being recognized by the Internal Revenue Service.
  I hope everyone would vote for this bill and let this be a symbol as 
to what this Congress can do. It's not just for Haiti, but for 
ourselves and the rest of the free world.
  Mr. ENGEL. Madam Speaker, I rise in strong support of H.R. 4462, To 
Accelerate the Income Tax Benefits for Charitable Cash Contributions 
for the Relief of Victims of the Earthquake in Haiti Act, authored by 
my friend and colleague from New York, Representative Rangel, the 
Chairman of the Ways and Means Committee. This important legislation 
would permit people who make charitable contributions to the relief 
work in Haiti to take a tax deduction on their 2009 taxes instead of on 
their 2010 returns. This is an excellent idea which will hopefully 
spark additional giving to help the people of Haiti.
  Tens if not hundreds of thousands of people have lost their lives in 
the Haitian tragedy and hundreds of thousands more are homeless. The 
American people have been deeply moved by this crisis and are showing 
their profound generosity through donations to organizations helping 
the Haitian people. In fact, as of yesterday, the American Red Cross 
had already raised $112 million for Haiti, $22 million of which came 
from text messages sent by the American people. The outpouring to Haiti 
from the great people of this nation and from around the world has been 
truly overwhelming. I am touched by how Americans from all walks of 
life have given their time, talents, and financial resources to help 
those whose lives depend upon such aid.
  By permitting taxpayers to take a deduction on their 2009 taxes 
instead of their 2010 returns, H.R. 4462 will help those Americans who 
have already donated and encourage those who have not yet done so. In 
addition to thanking Chairman Rangel for this legislation, I would also 
like to mention our colleague, Representative Kendrick Meek, who was 
developing similar legislation. He has been a leader on all aspects of 
U.S. policy toward Haiti and deserves to be recognized here in 
Congress.
  Again, I strongly support H.R. 4462 to recognize the generosity of 
the American people in responding to the devastation in Haiti and to 
encourage future giving. This is a bill that inspires ``the better 
angels of our nature'' and helps the victims of this disaster, as well. 
It deserves our unanimous support.
  Mr. LANGEVIN. Madam Speaker, I rise in strong support of today's bill 
to accelerate the tax benefits for charitable contributions made in the 
aftermath of the devastating earthquake in Haiti. The people of Haiti 
have endured an unimaginable disaster, and our thoughts go out to the 
millions of families who have been affected by this tragedy.
  In times such as these, we must unite in common purpose to help those 
in need. I am truly heartened by the outpouring of support from the 
American people, who have contributed hundreds of millions of dollars 
to disaster relief organizations over the last week despite the 
economic challenges they face here at home. As policy makers, we should 
do all we can to encourage this charitable spirit and assist Americans 
in giving whatever they can through immediate tax relief. The bill will 
allow people to claim cash contributions made to victims of the Haiti 
earthquake on their 2009 tax returns, rather than waiting until they 
file in 2010. It offers an immediate benefit for those who have already 
made a contribution and provides a little extra incentive for others 
who are considering a donation of their own.
  It is crucial that we join together to support the ongoing rescue and 
recovery efforts. This bill is a small but necessary component of those 
efforts, and I remain ready to assist the international community as 
they bring additional aid and relief to Haiti.
  Mrs. MALONEY. Madam Speaker, I rise in strong support of H.R. 4462 
which would allow Americans to deduct the charitable contributions they 
make to the Haitian relief efforts in January and February of 2010 on 
their 2009 tax returns. I commend Chairman Rangel for bringing this 
bill forward and I urge my colleagues to support it.
  The toll of human suffering in Haiti is unimaginable, with up to an 
estimated 200,000 people who have lost their lives and nearly 3 million 
people affected by the earthquake. Haiti is the poorest, least 
developed country in the Western Hemisphere which, even before the 
quake, suffered from political instability, hurricanes, and food 
shortages. Even so, the loss of life and destruction from this disaster 
has left the country in a state of collapse not seen in Haiti in over 
two centuries.
  The images of death and devastation coming from Haiti are driving 
Americans to donate their time, money, and supplies--it is truly 
America at its best. All donations, large and small, are helping to 
provide crucial necessities for this relief effort. Millions of dollars 
are pouring into non-profit organizations that are making sure that 
money and supplies go directly where they need to go, to the people of 
Haiti. The bill we pass today will help encourage even more donations.
  We know that the effort to rebuild Haiti and care for those who have 
been injured will continue for some time to come. The people of Haiti 
need our help and I am pleased that we are doing all that we can to 
promote the generosity Americans have shown since the devastating 
earthquake shook Haiti last week.
  I urge my colleagues to support H.R. 4462.
  Mr. AL GREEN of Texas. Madam Speaker, I lend my full support for H.R. 
4462, introduced by my colleague Chairman Charles Rangel, which allows 
for the acceleration of tax benefits for charitable cash contributions 
to benefit the victims of the earthquake in the Republic of Haiti on 
January 12, 2010.
  This tax benefit will allow persons who make cash donations to the 
relief efforts in Haiti from January 11, 2010 to March 1, 2010 the 
opportunity to claim those donations as charitable contributions on 
their 2009 Federal Income Tax Return.
  The 7.0 earthquake that ravaged the Haitian capital of Port-au-
Prince, the city of Jacmel and the city of Carrefour brought immediate 
devastation to the country, taking the lives of approximately 200,000 
people and leaving tens of thousands missing. This event, which has 
left an estimated 1.5 million homeless, has completely destroyed most 
of the infrastructure in the capital, and was deemed the largest 
earthquake of this magnitude in over two centuries in the Republic of 
Haiti.
  Providing a tax benefit on charitable contributions would offer an 
incentive for American citizens to give during an essential period for 
the relief effort in Haiti. Several charities saw a significant drop in 
contributions, which fund the entirety of their operations, due to the 
economic crisis. Non-profit organizations will need considerable 
resources to provide the long-term services for a population devastated 
by a natural disaster. This tax benefit will ensure those resources are 
funded by an outpouring of generosity from the American people.
  In the face of this grave tragedy, the American people have given 
from their hearts, as well as their pockets, to assist the people of 
Haiti during this time of extreme hardship and turmoil. This 
philanthropy should not go unnoticed, especially as many people have 
chosen to donate at a time when their own financial well-being is 
uncertain.
  I would like to thank Chairman Rangel for introducing this piece of 
legislation, and the American people for their benevolence in this time 
of adversity for the Haitian people.
  Ms. JACKSON LEE of Texas. Madam Speaker, I rise today in strong 
support of H.R. 4462, to accelerate the income tax benefits for 
charitable cash contributions for the relief of victims of the 
earthquakes in Haiti, introduced

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by my illustrious colleague Representative Charles B. Rangel, from New 
York. This legislation will allow qualifying charitable donations for 
the victims of the earthquake in Haiti that are made between January 
11, 2010, and March 1, 2010, to be treated as if such contributions 
were made in 2009, rather than in 2010. This will give Americans even 
more incentive to give to the relief efforts in Haiti.
  Madam Speaker, the world witnessed the vivid devastation of Haiti's 
strongest earthquake in more than two centuries on Tuesday, January 12, 
2010 which rocked the very core of the Caribbean. With thousands 
reported dead and thousands more estimated to be counted in that group, 
it has been the custom and the unstipulated duty of the American people 
to help our fellow world citizens in their time of desperation and 
need!
  I have the honor and privilege to represent and serve a city such as 
Houston, Texas, which has, time and time again, shown its generosity 
and caring spirits, to anyone who is in need. This is why this bill is 
very significant; notwithstanding our current economic condition, 
America is STILL doing what it does best, giving much needed aid and 
hope to whomever is in need. We are already playing a key role in both 
security and much-needed funds in Haiti. This bill will identify a 
qualified contribution as ``a cash contribution made for the relief of 
victims in areas affected by the earthquake in Haiti on January 12, 
2010'' and will give much needed tax relief to the many companies and 
private citizens who have already given millions of dollars to the 
relief efforts.
  The passage of this bill will cultivate more donations for the people 
of Haiti by ``accelerating the tax benefit for certain charitable cash 
contributions made for the victims of the earthquake.'' We are not 
reinventing the wheel; similar changes to tax law were done after the 
tsunami that struck Thailand and Indonesia in December 2004 and other 
tax considerations were put in place after Hurricane Katrina hit the 
Gulf Coast in 2005. The bill would waive the current law provision that 
limits charitable deductions to 50% of a taxpayer's income and 10% for 
Corporations.
  It is also in the United States' best interest, especially pertaining 
to foreign policy, to help, in any capacity, the relief and ultimate 
recovery of the nation of Haiti; it will also help govern the global 
message of ``goodwill'', which our President deems necessary for the 
prosperity of us all. For these reasons, I deeply support this 
legislation and implore my colleagues to join me in this endeavor.
  Mr. VAN HOLLEN. Madam Speaker, I commend Chairman Rangel and Ranking 
Member Camp for bringing this timely legislation to the floor and 
support its swift enactment.
  Simply put, H.R. 4462 will allow charitable cash contributions for 
Haitian earthquake relief made before March 1, 2010 to be deducted on 
the contributor's 2009 tax return. As the ongoing rescue and recovery 
effort in Haiti is still very much an issue of life and death, this 
targeted initiative will reward those who have already given while 
providing an extra incentive for those who are considering a 
contribution. Additionally, I applaud Secretary Napolitano's decision 
to grant Temporary Protected Status to Haitian nationals living in the 
United States, which will enable these individuals to stay in the U.S. 
for up to 18 months past their visa expiration.
  America is a generous and compassionate Nation that has always 
responded to our neighbors in need. I'm proud to support this 
bipartisan legislation.
  Ms. JACKSON LEE of Texas. Madam Speaker. I rise in support of H.R. 
4462--a bill that will accelerate the income tax benefits for 
charitable cash contributions for the relief of victims of the 
earthquake in Haiti.
  As you know, on Tuesday, January 12th, a massive, 7.0 magnitude 
earthquake struck Haiti near the capital of Port-au-Prince. There is 
still no official estimate of death or destruction, the damage to 
buildings is extensive and the number of injured or dead is estimated 
to be in the hundreds, even thousands.
  Several eyewitnesses reported heavy damage and bodies in the streets 
of the capital, Port-au-Prince, where concrete-block homes line steep 
hillsides.
  Haiti sits on a large fault that has caused catastrophic quakes in 
the past, but this one was described as among the most powerful to hit 
the region within the last 200 years. With many poor residents living 
in tin-roof shacks that sit precariously on steep ravines and with much 
of the construction in Port-au-Prince and elsewhere in the country of 
questionable quality, the expectation was that the quake caused major 
damage to buildings and significant loss of life.
  The dimensions of the disaster are still unfolding, but Haiti's Prime 
Minister Jean-Max Bellerive told CNN that he believes there are well 
over 100,000 dead, and leading senator Youri Latortue estimated the 
number at possibly as high as 500,000, according the Associated Press.
  America is responding, and will continue to respond with immediate 
humanitarian assistance to help the people of this struggling island 
nation rebuild their livelihoods. I send my condolences to the people 
and government of Haiti as they grieve once again in the aftermath of a 
natural disaster. As Haiti's neighbor, it is the United States' 
responsibility to help Haiti recover, and build the capacity to 
mitigate against future disasters.
  American and her allies have already initiated a comprehensive, 
interagency response to the earthquake. The State Department, 
Department of Defense, Department of Homeland Security, Coast Guard, 
USAID--all worked overnight to ensure that critical resources are 
positioned to support the response and recovery effort, including 
efforts to find and assist American citizens in Haiti.
  U.S. Southern Command will deploy a team of 30 people to Haiti to 
support U.S. relief efforts in the aftermath of yesterday's devastating 
earthquake. The team includes U.S. military engineers, operational 
planners, and a command and control group and communication 
specialists, will arrive in Haiti today on two C-130 Hercules aircraft. 
The team will work with U.S. Embassy personnel as well as Haitian, 
United Nations and international officials to assess the situation and 
facilitate follow on U.S. military support.
  Our friends in the international community must also be commended for 
their efforts. The United Nations is releasing $10 million from its 
emergency funds. The European Commission has approved C3 million ($4.37 
million) with more funds likely. Countless other nations from Germany, 
to China, to Israel to Mexico have also pledged support. I commend each 
of these nations for coming to a nation in dire need of assistance.
  Many of my constituents ask what they can do to help, or how they can 
find their loved ones. Those who are interested in helping immediately 
can text `HAITI' to `90999' and a donation of $10 will be made 
automatically to the Red Cross for relief efforts. The donation will be 
charged to your cell phone bill.
  The outpouring of support and funding from the American people was 
both instant and sustained. According to the Washington Post, the text 
messaging effort raised $5 million in its first day, breaking the 
previous one-day record of about $450,000. Text-message donations 
continue to play a larger-than-expected role in the push for earthquake 
relief in Haiti. As of late Sunday, the American Red Cross said that it 
had collected pledges of about $103 million, including $22 million 
through the text donation program. Another organization, Partners in 
Health, raised $25 million in the five days following the Jan. 12 
earthquake in Haiti. This is equal to what it budgeted for Haiti in all 
of 2009. Overall, U.S. charities raised more than $150 million in the 
four days after the quake, according to the Chronicle of Philanthropy, 
which based its tally on proceeds reported by the nation's 22 largest 
charities. That total surpasses the $108 million raised in the four 
days following Hurricane Katrina in 2005 and the $30 million raised in 
the three days following the tsunami in Asia in 2004.
  Financially, 2009 was not an easy year for many Americans. Although 
thousands of jobs were created and we are back on the road to economic 
recovery, Americans lived on tighter budgets than usual. This 
legislation will allow those Americans who have generously donated 
money to Haiti to receive their tax break this year instead of next 
year.
  Once again, I am devastated by the immeasurable tragedy that occurred 
in Haiti. Along with my colleagues, I hope to visit Haiti in the near 
future to meet with their leaders and see what the United States can do 
to rebuild the shattered livelihoods.
  In January of 2005, Congress enacted this type of relief for 
individuals that made charitable contributions to victims of the Indian 
Ocean tsunami that occurred in late December of 2004. That bill (H.R. 
241 in the 109th Congress) passed the House of Representatives without 
objection and subsequently passed the Senate by unanimous consent. I 
hope that this legislation, like our response to the 2004 tsunami, will 
encourage Americans to contribute more money to Haiti. As Haiti starts 
on its long recovery, every dollar is critically important. Once again, 
I am proud to represent such a compassionate and generous nation.
  Mr. RANGEL. I yield back the balance of my time.
  The SPEAKER pro tempore. The question is on the motion offered by the 
gentleman from New York (Mr. Rangel) that the House suspend the rules 
and pass the bill, H.R. 4462, as amended.
  The question was taken; and (two-thirds being in the affirmative) the

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rules were suspended and the bill, as amended, was passed.
  A motion to reconsider was laid on the table.

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