[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.