II 

117TH CONGRESS 

1ST SESSION S. 2951 

To allow a tax credit for certain charitable contributions related to the 

evacuation of certain individuals from Afghanistan. 

IN THE SENATE OF THE UNITED STATES 

OCTOBER 7, 2021 

Mrs. BLACKBURN introduced the following bill; which was read twice and 

referred to the Committee on Finance 

A BILL 

To allow a tax credit for certain charitable contributions 

related to the evacuation of certain individuals from Afghanistan. 

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 ‘‘Aiding Afghan Allies 

5 Act’’. 

6 SEC. 2. CREDIT FOR CHARITABLE CONTRIBUTIONS FOR 

7 THE EVACUATION OF CERTAIN INDIVIDUALS 

8 FROM AFGHANISTAN. 

9 (a) IN GENERAL.—In the case of a taxpayer who 

10 elects the application of this section, there shall be allowed 


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1 as a credit against the tax imposed by chapter 1 of the 

2 Internal Revenue Code of 1986 for the taxable year, an 

3 amount equal to so much of the qualified contributions 

4 made by the taxpayer during the taxable year as does not 

5 exceed $300. 

6 (b) QUALIFIED CONTRIBUTIONS.— 

7 (1) IN GENERAL.—For purposes of this section, 

8 the term ‘‘qualified contributions’’ means the chari9 table contributions (as defined in section 170(c) of 

10 the Internal Revenue Code of 1986) made by an in11 dividual which are paid— 

12 (A) in cash; 

13 (B) during the period beginning on August 

14 14, 2021, and ending on September 30, 2022; 

15 (C) to an organization described in section 

16 170(b)(1)(A) of such Code; and 

17 (D) for the evacuation of eligible individ18 uals from Afghanistan. 

19 (2) CONTEMPORANEOUS WRITTEN ACKNOWL20 EDGMENT.—Such term shall not include any con21 tribution unless the taxpayer obtains from such or22 ganization contemporaneous written acknowledgment 

23 (within the meaning of section 170(f)(8) of such 

24 Code) that such contribution was used (or is to be 


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1 used) for relief efforts described in paragraph 

2 (1)(D). 

3 (3) EXCEPTION.—Such term shall not include a 

4 contribution by a donor if the contribution is— 

5 (A) to an organization described in section 

6 509(a)(3) of the Internal Revenue Code of 

7 1986; or 

8 (B) for the establishment of a new, or 

9 maintenance of an existing, donor advised fund 

10 (as defined in section 4966(d)(2) of such Code). 

11 (c) ELIGIBLE INDIVIDUAL.—For purposes of sub12 section (b)(1)(D), the term ‘‘eligible individual’’ means an 

13 individual who is— 

14 (1) a citizen or lawful permanent resident of 

15 the United States; 

16 (2) an Afghan citizen or national who has sub17 mitted a petition for special immigrant status under 

18 the Immigration and Nationality Act; or 

19 (3) any other Afghan citizen or national who 

20 meets such requirements as provided by the Sec21 retary of the Treasury (or the Secretary’s delegate), 

22 in consultation with the Secretary of State. 

23 (d) CREDIT RULES.— 

24 (1) CREDIT TREATED AS NONREFUNDABLE

25 PERSONAL CREDIT.—The credit under this section 


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1 shall be treated as a credit allowed under subpart A 

2 of part IV of subchapter A of chapter 1 of the Inter3 nal Revenue Code of 1986. 

4 (2) CARRYFORWARDS OF UNUSED CREDIT.—If 

5 the credit allowable under subsection (a) for the tax6 able year exceeds the limitation imposed by section 

7 26(a) of such Code for such taxable year, reduced by 

8 the sum of the credits allowable under such subpart 

9 A of such Code, such excess shall be treated as ex10 cess charitable contributions for such year for pur11 poses of section 170 of such Code and carried for12 ward according to the rules of section 

13 170(b)(1)(G)(ii) of such Code. 

14 (3) COORDINATION WITH DEDUCTION FOR

15 CHARITABLE CONTRIBUTIONS.—Except as provided 

16 in paragraph (2), any qualified contribution with re17 spect to which a credit is allowed under subsection 

18 (a) shall not be treated as a charitable contribution 

19 for purposes of the deduction determined under sec20 tion 170 of the Internal Revenue Code of 1986. 

Æ 


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