[United States Statutes at Large, Volume 119, 109th Congress, 1st Session]
[From the U.S. Government Publishing Office, www.gpo.gov]

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.