IB 

Union Calendar No. 368 

113TH CONGRESS 

2D SESSION H. R. 3134 

[Report No. 113–495] 

To amend the Internal Revenue Code of 1986 to allow charitable contributions 

made by an individual after the close of the taxable year, but before 

the tax return due date, to be treated as made in such taxable year. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 19, 2013 

Mr. KELLY of Pennsylvania introduced the following bill; which was referred 

to the Committee on Ways and Means 

JUNE 26, 2014 

Additional sponsors: Mr. ENYART and Mr. MARINO

JUNE 26, 2014 

Reported with an amendment, committed to the Committee of the Whole 

House on the State of the Union, and ordered to be printed 

[Strike out all after the enacting clause and insert the part printed in italic] 


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•HR 3134 RH

A BILL 

To amend the Internal Revenue Code of 1986 to allow charitable contributions made by an individual after the close 

of the taxable year, but before the tax return due date, 

to be treated as made in such taxable year. 


emcdonald on DSK67QTVN1PROD with BILLS
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•HR 3134 RH

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

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Charitable Giving Ex5 tension Act’’. 

6 SEC. 2. EXTENSION OF TIME FOR MAKING CHARITABLE 

7 CONTRIBUTIONS. 

8 (a) IN GENERAL.—Subsection (a) of section 170 of 

9 the Internal Revenue Code of 1986 is amended by redesig10 nating paragraphs (2) and (3) as paragraphs (3) and (4), 

11 respectively, and by inserting after paragraph (1) the fol12 lowing new paragraph: 

13 ‘‘(2) TREATMENT OF CHARITABLE CONTRIBU14 TIONS MADE BY INDIVIDUALS BEFORE DUE DATE OF

15 RETURN.—If any charitable contribution is made by 

16 an individual after the close of a taxable year but 

17 not later than the due date (determined without re18 gard to extensions) for the return of tax for such 

19 taxable year, then the taxpayer may elect to treat 

20 such charitable contribution as made in such taxable 

21 year. Such election may be made only at the time of 

22 the filing of such return of tax and shall be signified 

23 in such manner as the Secretary may provide.’’. 


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•HR 3134 RH

1 (b) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to contributions made in taxable 

3 years beginning after December 31, 2013. 

4 SECTION 1. SHORT TITLE. 

5 This Act may be cited as the ‘‘Charitable Giving Ex6 tension Act’’. 

7 SEC. 2. EXTENSION OF TIME FOR MAKING CHARITABLE 

8 CONTRIBUTIONS. 

9 (a) IN GENERAL.—Subsection (a) of section 170 of the 

10 Internal Revenue Code of 1986 is amended by redesignating 

11 paragraphs (2) and (3) as paragraphs (3) and (4), respec12 tively, and by inserting after paragraph (1) the following 

13 new paragraph: 

14 ‘‘(2) TREATMENT OF CHARITABLE CONTRIBU15 TIONS MADE BY INDIVIDUALS BEFORE DUE DATE OF

16 RETURN.—If any charitable contribution is made by 

17 an individual after the close of a taxable year but not 

18 later than the due date (determined without regard to 

19 extensions) for the return of tax for such taxable year, 

20 then the taxpayer may elect to treat such charitable 

21 contribution as made in such taxable year. Such elec22 tion shall be made at such time and in such manner 

23 as the Secretary may provide.’’. 


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•HR 3134 RH

1 (b) EFFECTIVE DATE.—The amendments made by this 

2 section shall apply to elections made with respect to taxable 

3 years beginning after December 31, 2013. 


emcdonald on DSK67QTVN1PROD with BILLS
Union Calendar No. 368 

113TH CONGRESS 

2D SESSION H. R. 3134 

[Report No. 113–495] 

A BILL 

To amend the Internal Revenue Code of 1986 to 

made in such taxable year. fore the tax return due date, to be treated as vidual after the close of the taxable year, but beallow charitable contributions made by an indiJUNE 26, 2014 

Reported with an amendment, committed to the Comand ordered to be printed mittee of the Whole House on the State of the Union, 


emcdonald on DSK67QTVN1PROD with BILLS