[Congressional Record (Bound Edition), Volume 160 (2014), Part 4]
[House]
[Pages 4710-4712]
[From the U.S. Government Publishing Office, www.gpo.gov]




              PHILIPPINES CHARITABLE GIVING ASSISTANCE ACT

  Mr. KELLY of Pennsylvania. Madam Speaker, I move to suspend the rules 
and pass the bill (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, as amended.
  The Clerk read the title of the bill.
  The text of the bill is as follows:

                               H.R. 3771

       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.

  The SPEAKER pro tempore. Pursuant to the rule, the gentleman from 
Pennsylvania (Mr. Kelly) and the gentleman from California (Mr. 
Thompson) each will control 20 minutes.
  The Chair recognizes the gentleman from Pennsylvania.


                             General Leave

  Mr. KELLY of Pennsylvania. Madam Speaker, I ask unanimous consent 
that all Members may have 5 legislative days in which to revise and 
extend their remarks and to include extraneous material on the subject 
of the bill under consideration.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from Pennsylvania?
  There was no objection.
  Mr. KELLY of Pennsylvania. Madam Speaker, I yield myself such time as 
I may consume.
  Madam Speaker, I applaud the efforts of my colleagues. This is a 
commonsense way of doing things, and I don't think that many Americans 
realize the total devastation that Haiyan caused when it hit the 
Philippines, when you look at the loss of life, when you look at the 
number of displaced people, when you look at how many people it totally 
affected.
  Now, when it comes to loss of life, we are talking about 6,200 people 
killed by this storm, 4.1 million displaced; and it affected over 14.1 
million people.
  The purpose of this legislation is kind of common sense. It allows 
people up to April 15 to go ahead and make a contribution to try and 
stem the effects of those losses. It just makes sense. It is something 
we have always done as Americans.
  When we look at the special relationship we have with the 
Philippines, I don't think we can really look too far beyond where our 
history has been together as a people to understand that, when times 
get tough, when things happen to other folks, and when we can step in 
and help them, that we always do. It is just who we are. It is unique 
to America.
  So I thank the gentleman for bringing it forward. I think it makes 
sense to all of us. This is truly bipartisan.
  At a time when most people think that this House of Representatives 
can't do things that are bipartisan and doesn't act in the best for all 
people concerned, I think this surely does show that, by allowing 
Americans up until April 15 of this year to be able to make a 
contribution to help ease the

[[Page 4711]]

devastation in the Philippines and still be able to use taxes from 
2013. That is unique, and that is something I think we should do.
  Madam Speaker, I reserve the balance of my time.
  Mr. THOMPSON of California. Madam Speaker, I yield myself such time 
as I may consume.
  I rise in support of H.R. 3771. This bill allows taxpayers to treat 
charitable contributions in support of Typhoon Haiyan recovery efforts 
in the Philippines made between the date of enactment of this bill and 
April 15, 2014, as if they were made in the 2013 tax year.

                              {time}  1700

  More than 4 months ago, on November 8, Typhoon Haiyan struck the 
Philippines, killing 6,000 people, destroying more than 1 million 
homes, displacing 4 million people, and affecting 16 million people.
  Following this disaster, there was an outpouring of support for the 
people of the Philippines and from people around our country, including 
a number of folks in my district, particularly members of the Filipino 
American community, like Norma Placido, president of the Filipino 
Community of Solano County, and members of the Filipino American 
Chamber of Solano County. Many of my constituents have family members 
in the Philippines that were affected by this typhoon, and they are 
trying to do everything possible to help them rebuild.
  The United Nations-developed Strategic Response Plan, to coordinate 
and prioritize assistance, estimates that $788 million will be needed 
for humanitarian aid through November 2014. Sadly, only $369 million 
has been contributed to date. This bipartisan legislation, which I am 
proud to be part of with my colleague, Mr. Swalwell, from California, 
Representative Heck from Nevada, and Representative Issa from 
California will allow people to deduct qualifying charitable 
contributions made after the date of enactment of this bill and before 
the 15th of April on their 2013 tax returns. This will help incentivize 
charitable giving to the Philippine rebuilding efforts while the need 
is so great. Identical legislation has already been introduced and was 
passed unanimously by the Senate earlier this year.
  Our country's relationship with the Philippines runs very deep. In 
World War II, 57,000 military Philippine servicemembers and 900,000 
Philippine civilians gave their lives in support of our Allied Forces. 
And the Manila American Cemetery holds 17,202 brave American and 
Filipino troops killed during World War II.
  The Philippines sent 7,500 combat troops to the Korean war and 2,000 
troops to the Vietnam war. They sent 200 medical personnel to assist in 
the gulf war, and 60 medics, engineers, and other troops to assist in 
the Iraq war. In the wake of Hurricane Katrina, they offered to send 
our country a 25-team member of aid workers, and the Philippines Red 
Cross donated money. And they are one of our closest allies in the war 
on terror.
  When tragedy strikes around the world, Americans don't sit on the 
sidelines; we help. Our allies in the Philippines are still working on 
their long-term rebuilding effort, and this bipartisan legislation will 
make sure that our committees are able to provide the help our friends 
need for this important phase of rebuilding.
  Madam Speaker, I urge my colleagues on both sides of the aisle to 
support this important piece of legislation, and I reserve the balance 
of my time.
  Mr. KELLY of Pennsylvania. I reserve the balance of my time.
  Mr. THOMPSON of California. Madam Speaker, I yield 6 minutes to the 
gentleman from California (Mr. Swalwell), my friend and a great leader 
on this effort.
  Mr. SWALWELL of California. Madam Speaker, I thank the gentleman from 
Pennsylvania for leading the effort on your side of the aisle. Also, I 
would like to thank Congressman Thompson, my colleague from California, 
for helping move this through the House. I want to thank Chairman Camp, 
Ranking Member Levin, Majority Leader Cantor, and Democratic Leader 
Pelosi for helping me get this important bill to the floor. Also, I 
thank the lead cosponsors, Congressman Heck, as well as Congressman 
Issa, who joined Congressman Thompson and me in this effort, as well as 
Senator Hirono in the Senate for doing the important work over there.
  I rise today in support of H.R. 3771, the Philippines Charitable 
Giving Assistance Act, which would incentivize Americans to make 
charitable contributions to Typhoon Haiyan relief now.
  Last November, Typhoon Haiyan was a storm of truly destructive power. 
With sustained winds of almost 200 miles per hour, it was the strongest 
storm ever to make landfall, resulting in the devastating effects that 
necessitate our action today.
  Sadly, the results were catastrophic to the Philippines. According to 
that nation, 16 million people were affected, 4.1 million were 
displaced, and over 6,200 perished. Months after the disaster, help is 
still desperately needed. This includes a need for health care, food, 
clean water, and shelter.
  The United Nations developed a Strategic Response Plan to coordinate 
and prioritize assistance from U.N. agencies, nongovernmental 
organizations, other international entities, and the Philippine 
Government. The U.N. has said $788 million will be needed to accomplish 
the goals of the SRP through October 2014. Of that amount, only $369 
million has been provided so far.
  Now, while I know Americans can and do help anyone in need, we have a 
special relationship, as my colleague from California pointed out, with 
the Philippines. Between 1898 and 1946, the Philippines was a part of 
the United States before becoming independent. There are today about 
3.4 million Filipino Americans, including over 450,000 living in the 
San Francisco Bay area alone.
  My San Francisco Bay area congressional district has a rich and 
vibrant Filipino community, from groups like Filipino Advocates for 
Justice to leaders like Father Geoffrey Baraan, my friend and the 
pastor at St. Anne Catholic Church in Union City, as well as Linda 
Canlas of the New Haven Unified School District in the East Bay.
  Many of the Filipinos in my district, like many across the country, 
have friends or family still in the Philippines. That is why it is so 
important we do all we can to help.
  The values of our country call for us to care for people across the 
world. More often than not, that includes people we will never see or 
ever meet, but no one is invisible. And after Typhoon Haiyan, people in 
my district are asking what they can do to help. H.R. 3771 empowers 
them to help.
  As amended, it is a bipartisan bill that would provide a temporary 
incentive for Americans to contribute immediately to typhoon relief 
efforts. It would allow certain monetary charitable contributions made 
after the date the bill is signed and before April 15, which is in just 
a few weeks, to be treated as if they were made in 2013.
  Charitable contributions which qualify are monetary ones which are 
made to help persons in areas affected by Typhoon Haiyan and otherwise 
qualify as tax deductible donations. Qualifying contributions can thus 
be deducted on a person's 2013 taxes, which are covered by returns 
filed this year, as opposed to ones which are filed for the 2014 tax 
year.
  By lowering a person's 2013 tax bill, which is due this year, the 
bill provides an incentive to act now for typhoon relief. This is 
important because the sooner that the aid comes and is provided, the 
sooner our friends in the Philippines can recover.
  I should note that this is important in making a qualifying 
contribution. It doesn't matter if you have already filed your return 
this year.
  I encourage all Members to support this bill. The Senate already 
cleared legislation with identical text in S. 1821. It also agreed 
that, if H.R. 3771 passed in the same form, the bill before us 
automatically would pass the Senate and go right to the President's 
desk.
  When the bill is passed and signed into law, as I hope it will be, I 
further

[[Page 4712]]

want to ask all Members and international aid organizations interested 
in Philippines relief to let people know about it as soon as possible. 
Time is of the essence. We will only have a few weeks for people to 
take advantage of this tax incentive, and we must do so so that we can 
continue to spread the word.
  The people of the Philippines are not alone as they rebuild their 
lives and their beautiful country. H.R. 3771 allows Americans to play 
an important role in this effort, an effort that we should all care 
about.
  Mr. KELLY of Pennsylvania. Madam Speaker, I will continue to reserve 
the balance of my time.
  Mr. THOMPSON of California. Madam Speaker, I yield 2 minutes to the 
gentleman from Virginia (Mr. Scott).
  Mr. SCOTT of Virginia. Madam Speaker, I rise in support of H.R. 3771, 
the Philippines Charitable Giving Assistance Act. As the Democratic 
cochair of the U.S.-Philippines Friendship Caucus, I commend all of the 
sponsors of the bill who came together to support this legislation.
  The United States and the Philippines have had a very close 
relationship for more than 100 years. The gentleman from California has 
outlined the support of the military, and the United States has been 
one of the Philippines' top trading partners and one of the largest 
foreign investors. Furthermore, there are over 3 million Americans of 
Filipino ancestry in the United States today.
  In light of the close friendship that the United States and the 
Philippines enjoy, it is even more important that we rise to the 
occasion of supporting our friends in the Philippines as they continue 
to recover from Typhoon Haiyan.
  Last November, the typhoon ravaged the Philippines' coast and was the 
strongest recorded storm ever to make landfall. Sixteen million people 
were affected, 4 million were displaced, and tens of thousands of lives 
were lost during the devastating storm.
  While the response of both the United States and the international 
community has been strong and unified, more can obviously be done. The 
bill before us allows donations made to relief and recovery efforts 
directed at the Philippines to be deducted from one's income taxes when 
filing a 2013 return, rather than having to wait until 2014 to have the 
tax benefit from the donation. It is a simple measure that provides a 
small incentive to encourage Americans to continue to show their 
solidarity with those affected in the Philippines.
  This bill is not unprecedented. Congress recently acted to provide a 
similar incentive after the earthquake in Haiti, which occurred in 
January 2010. The bill we are considering today, like the one passed 
after that earthquake, simply speeds up the process and encourages 
folks to donate now when the relief is most needed.
  I urge my colleagues to support this important bill so our friends in 
the Philippines will have all of the resources they need to continue 
during the path of recovery.
  Mr. KELLY of Pennsylvania. Madam Speaker, I have no further requests 
for time. So at this time, I will reserve the balance of my time.
  Mr. THOMPSON of California. Madam Speaker, I thank the gentleman from 
Pennsylvania (Mr. Kelly) for his help and persistence on this.
  As we have already discussed, Typhoon Haiyan has been absolutely 
devastating. It hurt a tremendous number of people and has hurt 
communities. We really need to do everything we can to make sure that 
Americans can do what we do so well, and that is help our allies and 
our friends. This bill does that.
  This bill, as the gentleman from Pennsylvania pointed out, is common 
sense. It has been done before. There is precedent. And this is a 
nation of our allies and our friends who are waiting for our help. I 
urge my colleagues on both sides of the aisle to vote in favor of this 
bill.
  I yield back the balance of my time.
  Mr. KELLY of Pennsylvania. Madam Speaker, I thank both Mr. Thompson 
and Mr. Swalwell so much for bringing this bill forward.
  Again, I would just like to point out the uniqueness of the 
exceptional country that we live in. There is never a time that 
Americans don't always stand up. We are the first responders anytime 
there is any kind of crisis or tragedy anywhere in the world.
  I think it just points out uniquely how we are so exceptional in a 
world right now that seems to be torn apart and seems to be upside down 
in almost every measure, so to be able to be here today with you to 
take a look at our friends in the Philippines and understand the 
devastation that they have gone through and say we are just doing 
something, that makes sense. This is not a Republican issue or a 
Democrat issue; it is simply an American issue. Once again, American 
hearts have always pulled together anytime people really needed us.
  I don't know if people realize that the gentleman from California 
(Mr. Swalwell) just arrived here, and it is a fete for him to be able 
to do this, to get this piece of legislation through.
  So I strongly urge all of our colleagues to push forward on H.R. 
3771. I just think it is unique for us at this time, especially, to get 
this done.
  I yield back the balance of my time, Madam Speaker.
  The SPEAKER pro tempore. The question is on the motion offered by the 
gentleman from Pennsylvania (Mr. Kelly) that the House suspend the 
rules and pass the bill, H.R. 3771, as amended.
  The question was taken; and (two-thirds being in the affirmative) the 
rules were suspended and the bill, as amended, was passed.
  A motion to reconsider was laid on the table.

                          ____________________