    [United States Statutes at Large, Volume 128, 113th Congress, 2nd Session]
    [From the U.S. Government Publishing Office, www.gpo.gov]

    Public Law 113-92
    113th Congress

    An Act

    To accelerate the income tax benefits for charitable cash contributions
    for the relief of victims of the Typhoon Haiyan in the
    Philippines. <>

    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.

    Approved March 25, 2014.

    LEGISLATIVE HISTORY--H.R. 3771 (S. 1821):
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    CONGRESSIONAL RECORD, Vol. 160 (2014):
    Mar. 24, considered and passed House.
    Mar. 25, considered and passed Senate.