S. 1821Senate113th Congress (2013-2015)Passed Senate

Philippines Charitable Giving Assistance Act

Introduced December 12, 2013

Legislative Activity

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6 earlier actions
SenateFloor Latest Action

See also H.R. 3771.

March 25, 2014

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SenateIntro Referral

Introduced in Senate

December 12, 2013

SenateIntro Referral

Read twice and referred to the Committee on Finance.

December 12, 2013

SenateCommittee

Senate Committee on Finance discharged by Unanimous Consent.

March 6, 2014

SenateFloor

Measure laid before Senate by unanimous consent. (consideration: CR S1369)

March 6, 2014

SenateFloor

Passed Senate with amendments by Unanimous Consent. (text: CR S1369)

March 6, 2014

SenateFloor

Indefinitely postponed by Senate by Unanimous Consent. (consideration: CR S1706)

March 25, 2014

SenateFloor

See also H.R. 3771.

March 25, 2014

Floor Debate

10 members

What members said about S. 1821 on the floor

3 Republicans7 Democrats
John Barrasso
Sen. John BarrassoR-WY · Mar 6, 2014

Madam President, I have come to visit with you today and the Members of this body with some concerns I have about people who are being impacted by the health care law. By ``impacted'' I mean hurt.…

Eric Swalwell
Rep. Eric SwalwellD-CA-15 · Mar 24, 2014

Madam Speaker, I thank the gentleman from Pennsylvania for leading the effort on your side of the aisle. Also, I would like to thank Congressman Thompson, my colleague from California, for helping…

Mike Thompson
Rep. Mike ThompsonD-CA-5 · Mar 24, 2014

Madam Speaker, I yield myself such time as I may consume. I rise in support of H.R. 3771. This bill allows taxpayers to treat charitable contributions in support of Typhoon Haiyan recovery efforts in…

Mazie K. Hirono
Sen. Mazie K. HironoD-HI · Mar 6, 2014

Madam President, nearly 4 months ago the most powerful storm on record struck the Philippines, killing 6,000 people and injuring 27,000 people. According to USAID, more than 4 million people were…

Mike Kelly
Rep. Mike KellyR-PA-3 · Mar 24, 2014

Madam Speaker, I move to suspend the rules and pass the bill (H.R. 3771) to accelerate the income tax benefits for charitable cash contributions for the relief of victims of the Typhoon Haiyan in the…

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Robert C. "Bobby" Scott
Rep. Robert C. "Bobby" ScottD-VA-3 · Mar 24, 2014

Madam Speaker, I rise in support of H.R. 3771, the Philippines Charitable Giving Assistance Act. As the Democratic cochair of the U.S.-Philippines Friendship Caucus, I commend all of the sponsors of…

Jeff Sessions
Sen. Jeff SessionsR-AL · Mar 6, 2014

Madam President, reserving the right to object, first, I commend the Senator from Hawaii for her work and her concern over the Philippines. That country has suffered dramatically from this typhoon.…

Harry Reid
Sen. Harry ReidD-NV · Mar 6, 2014

Mr. President, I ask unanimous consent that the Senate Finance Committee be discharged from further consideration of S. 1821 and the Senate proceed to its immediate consideration; that a Hirono-…

Christopher Murphy
Sen. Christopher MurphyD-CT · Mar 6, 2014

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded.

Richard J. Durbin
Sen. Richard J. DurbinD-IL · Mar 25, 2014

Mr. President, I understand we have an announcement from the Chair.

Bill Text

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Engrossed in SenateIssued March 6, 2014

113th CONGRESS

2d Session

S. 1821

AN ACT

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

1.

Short title

This Act may be cited as the Philippines Charitable Giving Assistance Act.

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.

Passed the Senate March 6, 2014.

Secretary