To change the dates during which contributions may be made to be treated as made in 2013, and for other purposes.

1. 1

   Change 1: Replaces “January 1, 2014, and before March 1, 2014,” with “the date of the enactment of this Act, and before April 15, 2014,”

   ReplacesPage 2, lines 7–8Printed page

   In S. 1821 · Introduced in Senate

   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 [struck: January 1, 2014][inserted: the date of the enactment of this Act], and before [struck: March 1][inserted: 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.

   Original wording

   On page 2, lines 7 and 8, strike “January 1, 2014, and before March 1, 2014,” and inserting “the date of the enactment of this Act, and before April 15, 2014,”.

2. 2

   Change 2: Strikes page 2, lines 23–25

   StrikesPrinted page

   Removes page 2, lines 23–25 of the printed bill. See that page

   Original wording

   On page 2, beginning at line 23, strike all through line 25.

Read automatically from the Congressional Record. Check the original before relying on it.

As printed