[Congressional Record (Bound Edition), Volume 160 (2014), Part 3]
[Senate]
[Pages 3894-3895]
[From the U.S. Government Publishing Office, www.gpo.gov]




              PHILIPPINES CHARITABLE GIVING ASSISTANCE ACT

  Mr. REID. Mr. President, I ask unanimous consent that the Senate 
Finance Committee be discharged from further consideration of S. 1821 
and the Senate proceed to its immediate consideration; that a Hirono-
Heller amendment, which is at the desk, be agreed to; that the bill, as 
amended, be read a third time and passed; further, that upon passage 
the bill be held at the desk and that if the Senate receives a bill 
from the House, the text of which is identical to S. 1821, as passed by 
the Senate, the Senate proceed to its immediate consideration, the bill 
be read three times and passed, without any intervening action or 
debate; finally, the Senate bill be indefinitely postponed and all 
motions to reconsider be considered made and laid upon the table.
  The PRESIDING OFFICER. Without objection, it is so ordered.
  The amendment (No. 2806) was agreed to, as follows:

(Purpose: To change the dates during which contributions may be made to 
          be treated as made in 2013, and for other purposes)

       On page 2, lines 7 and 8, strike ``January 1, 2014, and 
     before March 1, 2014,'' and inserting ``the date of the 
     enactment of this Act, and before April 15, 2014,''.
       On page 2, beginning at line 23, strike all through line 
     25.

     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 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

[[Page 3895]]

     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.
  The bill (S. 1821), as amended, was ordered to be engrossed for a 
third reading, was read the third time, and passed, as follows:

                                S. 1821

       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.

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