I 

116TH CONGRESS 

1ST SESSION H. R. 4415 

To provide a temporary increase in the limitation on deductible contributions 

made for relief efforts related to Hurricane Dorian. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 19, 2019 

Mr. DIAZ-BALART (for himself, Ms. SHALALA, and Mr. SPANO) introduced the 

following bill; which was referred to the Committee on Ways and Means 

A BILL 

To provide a temporary increase in the limitation on deductible contributions made for relief efforts related to Hurricane Dorian. 

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

3 SECTION 1. TEMPORARY INCREASE IN LIMITATION ON DE4 DUCTIBLE CONTRIBUTIONS MADE FOR RE5 LIEF EFFORTS RELATED TO HURRICANE DO6 RIAN. 

7 (a) SUSPENSION OF CURRENT LIMITATION.—Except 

8 as otherwise provided in paragraph (2), qualified contribu9 tions shall be disregarded in applying subsections (b) and 

10 (d) of section 170 of the Internal Revenue Code of 1986. 


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1 (b) APPLICATION OF INCREASED LIMITATION.—For 

2 purposes of section 170 of the Internal Revenue Code of 

3 1986— 

4 (1) INDIVIDUALS.—In the case of an indi5 vidual— 

6 (A) LIMITATION.—Any qualified contribu7 tion shall be allowed as a deduction only to the 

8 extent that the aggregate of such contributions 

9 does not exceed the excess of the taxpayer’s 

10 contribution base (as defined in subparagraph 

11 (H) of section 170(b)(1) of such Code) over the 

12 amount of all other charitable contributions al13 lowed under section 170(b)(1) of such Code. 

14 (B) CARRYOVER.—If the aggregate 

15 amount of qualified contributions made in the 

16 contribution year (within the meaning of section 

17 170(d)(1) of such Code) exceeds the limitation 

18 of subparagraph (A), such excess shall be added 

19 to the excess described in section 

20 170(b)(1)(G)(ii). 

21 (2) CORPORATIONS.—In the case of a corpora22 tion— 

23 (A) LIMITATION.—Any qualified contribu24 tion shall be allowed as a deduction only to the 

25 extent that the aggregate of such contributions 


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1 does not exceed the excess of the taxpayer’s 

2 taxable income (as determined under paragraph 

3 (2) of section 170(b) of such Code) over the 

4 amount of all other charitable contributions al5 lowed under such paragraph. 

6 (B) CARRYOVER.—If the aggregate 

7 amount of qualified contributions made in the 

8 contribution year (within the meaning of section 

9 170(d)(2) of such Code) exceeds the limitation 

10 of subparagraph (A), such excess shall be ap11 propriately taken into account under section 

12 170(d)(2) subject to the limitations thereof. 

13 (c) QUALIFIED CONTRIBUTIONS.— 

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

15 the term ‘‘qualified contribution’’ means any chari16 table contribution (as defined in section 170(c) of 

17 the Internal Revenue Code of 1986) if— 

18 (A) such contribution— 

19 (i) is made after August 23, 2019, 

20 and before January 1, 2020, in cash to an 

21 organization described in section 

22 170(b)(1)(A) of such Code, and 

23 (ii) is made for relief efforts related to 

24 Hurricane Dorian, 


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1 (B) the taxpayer obtains from such organi2 zation contemporaneous written acknowledg3 ment (within the meaning of section 170(f)(8) 

4 of such Code) that such contribution was used 

5 (or is to be used) for relief efforts described in 

6 subparagraph (A)(ii), and 

7 (C) the taxpayer has elected the applica8 tion of this subsection with respect to such con9 tribution. 

10 (2) EXCEPTION.—Such term shall not include a 

11 contribution by a donor if the contribution is— 

12 (A) to an organization described in section 

13 509(a)(3) of the Internal Revenue Code of 

14 1986, or 

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

16 maintenance of an existing, donor advised fund 

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

18 (3) APPLICATION OF ELECTION TO PARTNER19 SHIPS AND S CORPORATIONS.—In the case of a part20 nership or S corporation, the election under para21 graph (1)(C) shall be made separately by each part22 ner or shareholder. 

Æ 


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