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

(This measure has not been amended since it was passed by the House on January 20, 2010. The summary of that version is repeated here.)

Treats cash contributions made after January 11, 2010, and before March 1, 2010, for the relief of earthquake victims in Haiti as having been made on December 31, 2009, for purposes of the tax deduction for charitable contributions. Deems a contribution as meeting the recordkeeping requirements of the Internal Revenue Code if the taxpayer produces a telephone bill showing the name of the donee organization and the date and amount of the contribution. Designates the provisions of this Act as emergency provisions, thus exempting them from the pay-as-you-go requirement of budget neutrality.

[111th Congress Public Law 126]
[From the U.S. Government Publishing Office]



[[Page 124 STAT. 3]]

Public Law 111-126
111th Congress

                                 An Act


 
To accelerate the income tax benefits for charitable cash contributions 
 for the relief of victims of the earthquake in Haiti. <<NOTE: Jan. 22, 
                         2010 -  [H.R. 4462]>> 

    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 VICTIMS 
                              OF EARTHQUAKE IN HAITI.

    (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 January 11, 2010, and before March 1, 2010, as 
if such contribution was made on December 31, 2009, and not in 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 earthquake in Haiti on 
January 12, 2010, 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.
    (d) Paygo.--All applicable provisions in this section are designated 
as an emergency for purposes of pay-as-you-go principles.

    Approved January 22, 2010.

LEGISLATIVE HISTORY--H.R. 4462:
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CONGRESSIONAL RECORD, Vol. 156 (2010):
            Jan. 20, considered and passed House.
            Jan. 21, considered and passed Senate.

                                  <all>