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[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3134 Reported in House (RH)]

                                                 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]

_______________________________________________________________________

                                 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.

 

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

<DELETED>SECTION 1. SHORT TITLE.</DELETED>

<DELETED>    This Act may be cited as the ``Charitable Giving Extension 
Act''.</DELETED>

<DELETED>SEC. 2. EXTENSION OF TIME FOR MAKING CHARITABLE 
              CONTRIBUTIONS.</DELETED>

<DELETED>    (a) In General.--Subsection (a) of section 170 of the 
Internal Revenue Code of 1986 is amended by redesignating paragraphs 
(2) and (3) as paragraphs (3) and (4), respectively, and by inserting 
after paragraph (1) the following new paragraph:</DELETED>
        <DELETED>    ``(2) Treatment of charitable contributions made 
        by individuals before due date of return.--If any charitable 
        contribution is made by an individual after the close of a 
        taxable year but not later than the due date (determined 
        without regard to extensions) for the return of tax for such 
        taxable year, then the taxpayer may elect to treat such 
        charitable contribution as made in such taxable year. Such 
        election may be made only at the time of the filing of such 
        return of tax and shall be signified in such manner as the 
        Secretary may provide.''.</DELETED>
<DELETED>    (b) Effective Date.--The amendments made by this section 
shall apply to contributions made in taxable years beginning after 
December 31, 2013.</DELETED>

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Charitable Giving Extension Act''.

SEC. 2. EXTENSION OF TIME FOR MAKING CHARITABLE CONTRIBUTIONS.

    (a) In General.--Subsection (a) of section 170 of the Internal 
Revenue Code of 1986 is amended by redesignating paragraphs (2) and (3) 
as paragraphs (3) and (4), respectively, and by inserting after 
paragraph (1) the following new paragraph:
            ``(2) Treatment of charitable contributions made by 
        individuals before due date of return.--If any charitable 
        contribution is made by an individual after the close of a 
        taxable year but not later than the due date (determined 
        without regard to extensions) for the return of tax for such 
        taxable year, then the taxpayer may elect to treat such 
        charitable contribution as made in such taxable year. Such 
        election shall be made at such time and in such manner as the 
        Secretary may provide.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to elections made with respect to taxable years beginning after 
December 31, 2013.
                                                 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 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.

_______________________________________________________________________

                             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
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