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103D CONGRESS

1ST SESSION H. R. 2903

To amend the Internal Revenue Code of 1986 to provide that the percentage

limitations on the charitable deduction shall not apply to contributions

for purposes of disaster relief, and for other purposes.

IN THE HOUSE OF REPRESENTATIVES

AUGUST 5, 1993

Mr. TALENT introduced the following bill; which was referred to the

Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to provide

that the percentage limitations on the charitable deduction shall not apply to contributions for purposes of

disaster relief, and for other purposes.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 That (a) subsection (b) of section 170 of the Internal Rev4 enue Code of 1986 (relating to percentage limitations) is

5 amended by adding at the end thereof the following new

6 paragraph:

7 ‘‘(3) LIMITATIONS NOT APPLICABLE TO DISAS8 TER-RELIEF CONTRIBUTIONS.—
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1 ‘‘(A) IN GENERAL.—The preceding provi2 sions of this subsection shall not limit the

3 amount deductible under subsection (a) for dis4 aster-relief contributions.

5 ‘‘(B) APPLICATION OF LIMITATION TO

6 OTHER CONTRIBUTIONS.—In applying this sub7 section and subsection (d) to contributions

8 other than disaster-relief contributions—

9 ‘‘(i) except as provided in clause (ii),

10 disaster-relief contributions shall be dis11 regarded, and

12 ‘‘(ii) the taxpayer’s contribution base

13 (or, in the case of a corporation, the tax14 payer’s taxable income) shall be reduced by

15 the amount of the taxpayer’s disaster-relief

16 contributions.

17 ‘‘(C) DISASTER-RELIEF CONTRIBUTION.—

18 For purposes of this paragraph, the term ‘dis19 aster-relief contribution’ means any charitable

20 contribution if—

21 ‘‘(i) such contribution is to be used by

22 the donee in providing disaster relief on ac23 count of a disaster occurring in an area

24 which has been determined by the Presi25 dent of the United States to warrant as-
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1 sistance by the Federal Government under

2 the Disaster Relief and Emergency Assist3 ance Act, and

4 ‘‘(ii) the taxpayer receives from the

5 donee a written statement that its use of

6 such contribution will be in accordance

7 with the provisions of clause (i).’’

8 (b)(1) Subsection (a) of section 62 of such Code is

9 amended by inserting after paragraph (14) the following

10 new paragraph:

11 ‘‘(15) DISASTER-RELIEF CHARITABLE CON12 TRIBUTIONS.—The deduction allowed under section

13 170 for disaster-relief contributions (as defined in

14 section 170(b)(3)(C)).’’

15 (2)(A) Subsection (a) of section 1402 of such Code

16 is amended by striking ‘‘and’’ at the end of paragraph

17 (14), by striking the period at the end of paragraph (15)

18 and inserting ‘‘and’’, and by inserting after paragraph

19 (15) the following new paragraph:

20 ‘‘(16) the deduction under section 170 for dis21 aster-relief contributions (as defined in section

22 170(b)(3)(C)) shall be allowed.’’

23 (B) Subsection (a) of section 211 of the Social Secu24 rity Act is amended by inserting after paragraph (15) the

25 following new paragraph:
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1 ‘‘(16) The deduction under section 170 of such

2 Code for disaster-relief contributions (as defined in

3 section 170(b)(3)(C) of such Code) shall be al4 lowed.’’

5 (c) The amendments made by this section shall apply

6 to contributions made after December 31, 1992.

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