To accelerate the income tax benefits for charitable cash contributions for the relief of victims of the Indian Ocean tsunami.
Legislative Activity
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Became Public Law No: 109-1.
January 7, 2005
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Introduced in House
January 6, 2005
Referred to the House Committee on Ways and Means.
January 6, 2005
Considered by unanimous consent. (consideration: CR H83-84)
January 6, 2005 • 11:21 AM
Mr. Hayworth asked unanimous consent to discharge from committee and consider.
January 6, 2005 • 11:21 AM
Passed/agreed to in House: On passage Passed without objection.(text: CR H83-84)
January 6, 2005 • 11:21 AM
On passage Passed without objection. (text: CR H83-84)
January 6, 2005 • 11:21 AM
Motion to reconsider laid on the table Agreed to without objection.
January 6, 2005 • 11:21 AM
Received in the Senate, read twice, considered, read the third time, and passed without amendment by Unanimous Consent. (consideration: CR S56-57)
January 6, 2005
Message on Senate action sent to the House.
January 6, 2005
Cleared for White House.
January 6, 2005
Presented to President.
January 6, 2005
Signed by President.
January 7, 2005
Became Public Law No: 109-1.
January 7, 2005
Floor Debate
3 membersWhat members said about H.R. 241 on the floor



Floor Debate
3 membersWhat members said about H.R. 241 on the floor
Mr. President, I rise today to express my support for the resolution submitted this week by Senator Frist and Senator Reid expressing sympathy and support for the victims of the devastating…
Mr. Speaker, I ask unanimous consent that the Committee on Ways and Means be discharged from further consideration of the bill (H.R. 241) to accelerate the income tax benefits for charitable cash…
I ask unanimous consent that when the Senate receives from the House H.R. 241, the Senate proceed to its immediate consideration, that the bill be read three times, passed, and the motion to…
Bill Text
5 versions available
[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 241 Enrolled Bill (ENR)]
H.R.241
One Hundred Ninth Congress
of the
United States of America
AT THE FIRST SESSION
Begun and held at the City of Washington on Tuesday,
the fourth day of January, two thousand and five
An Act
To accelerate the income tax benefits for charitable cash contributions
for the relief of victims of the Indian Ocean tsunami.
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.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.