H.R. 4467 – Reading Mode

111th CONGRESS

2d Session

H. R. 4467

IN THE HOUSE OF REPRESENTATIVES

January 19, 2010

Mr. Meek of Florida (for himself, Mr. Hall of New York, Mr. Rush, Ms. Waters, Mr. Johnson of Georgia, Ms. Ros-Lehtinen, Mr. McMahon, Ms. Lee of California, Mr. Mack, Mr. Honda, Mr. Engel, Ms. Corrine Brown of Florida, Ms. Wasserman Schultz, and Mr. Capuano) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To accelerate the income tax benefits for charitable cash contributions for the relief of victims of the January 12, 2010, earthquake in Haiti.

Acceleration of income tax benefits for charitable cash contributions for relief of Haitian earthquake 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 during January or February 2010 as if such contribution was made on December 31, 2009, and not in January or February 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 January 12, 2010, earthquake in Haiti for which a charitable contribution deduction is allowable under section 170 of the Internal Revenue Code of 1986.