[109th Congress Public Law 1]
[From the U.S. Government Printing Office]


[DOCID: f:publ001.109]

[[Page 119 STAT. 3]]

Public Law 109-1
109th Congress

                                 An Act


 
To accelerate the income tax benefits for charitable cash contributions 
 for the relief of victims of the Indian Ocean tsunami. <<NOTE: Jan. 7, 
                          2005 -  [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.

    Approved January 7, 2005.

LEGISLATIVE HISTORY--H.R. 241:
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CONGRESSIONAL RECORD, Vol. 151 (2005):
            Jan. 6, considered and passed House and Senate.

                                  <all>