    [United States Statutes at Large, Volume 124, 111th Congress, 2nd Session]
    [From the U.S. Government Publishing Office, www.gpo.gov]

    Public Law 111-126
    111th Congress

    An Act

    To accelerate the income tax benefits for charitable cash contributions
    for the relief of victims of the earthquake in Haiti. <>

    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.

    Approved January 22, 2010.

    LEGISLATIVE HISTORY--H.R. 4462:
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    CONGRESSIONAL RECORD, Vol. 156 (2010):
    Jan. 20, considered and passed House.
    Jan. 21, considered and passed Senate.