I 

113TH CONGRESS 

2D SESSION H. R. 4497 

To amend the Internal Revenue Code of 1986 to provide tax relief for 

damages relating to federally declared disasters during September 2013, 

and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 28, 2014 

Mr. GARDNER 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 

tax relief for damages relating to federally declared disasters during September 2013, 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 SECTION 1. EXPENSING OF QUALIFIED DISASTER EX4 PENSES. 

5 (a) IN GENERAL.—Paragraph (2) of section 198A(b) 

6 of the Internal Revenue Code of 1986 is amended— 

7 (1) by striking ‘‘before January 1, 2010’’ in 

8 subparagraph (A) and inserting ‘‘before January 1, 

9 2010, or during September 2013’’, and 


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1 (2) by striking ‘‘before such date’’ each place it 

2 appears in subparagraphs (B) and (C) and inserting 

3 ‘‘before January 1, 2010, or during September 

4 2013’’. 

5 (b) EFFECTIVE DATE.—The amendment made by 

6 this section shall apply to amounts paid or incurred after 

7 August 31, 2013. 

8 SEC. 2. INCREASED LIMITATION ON CHARITABLE CON9 TRIBUTIONS FOR DISASTER RELIEF. 

10 (a) INDIVIDUALS.—Paragraph (1) of section 170(b) 

11 of the Internal Revenue Code of 1986 is amended by re12 designating subparagraphs (F) and (G) as subparagraphs 

13 (G) and (H), respectively, and by inserting after subpara14 graph (E) the following new subparagraph: 

15 ‘‘(F) QUALIFIED DISASTER CONTRIBU16 TIONS.— 

17 ‘‘(i) IN GENERAL.—Any qualified dis18 aster contribution shall be allowed to the 

19 extent that the aggregate of such contribu20 tions does not exceed the excess of 80 per21 cent of the taxpayer’s contribution base 

22 over the amount of all other charitable 

23 contributions allowable under this para24 graph. 


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1 ‘‘(ii) CARRYOVER.—If the aggregate 

2 amount of contributions described in clause 

3 (i) exceeds the limitation under clause (i), 

4 such excess shall be treated (in a manner 

5 consistent with the rules of subsection 

6 (d)(1)) as a charitable contribution to 

7 which clause (i) applies in each of the 5 

8 succeeding years in order of time. 

9 ‘‘(iii) COORDINATION WITH OTHER

10 SUBPARAGRAPHS.—For purposes of apply11 ing this subsection and subsection (d)(1), 

12 contributions described in clause (i) shall 

13 not be treated as described in subpara14 graph (A) and such subparagraph shall be 

15 applied without regard to such contribu16 tions. 

17 ‘‘(iv) QUALIFIED DISASTER CON18 TRIBUTIONS.—For purposes of this sub19 paragraph, the term ‘qualified disaster 

20 contribution’ means any charitable con21 tribution if— 

22 ‘‘(I) such contribution is for re23 lief efforts related to a federally de24 clared disaster (as defined in section 


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1 165(h)(3)(C)(i)) which occurs after 

2 August 31, 2013, 

3 ‘‘(II) such contribution is made 

4 during the period beginning on the 

5 applicable disaster date with respect 

6 to the disaster described in subclause 

7 (I) and ending on December 31, 

8 2014, and 

9 ‘‘(III) such contribution is made 

10 in cash to an organization described 

11 in subparagraph (A) (other than an 

12 organization described in section 

13 509(a)(3)). 

14 Such term shall not include a contribution 

15 if the contribution is for establishment of 

16 a new, or maintenance in an existing, 

17 donor advised fund (as defined in section 

18 4966(d)(2)). 

19 ‘‘(v) APPLICABLE DISASTER DATE.— 

20 For purposes of clause (iv)(II), the term 

21 ‘applicable disaster date’ means, with re22 spect to any federally declared disaster de23 scribed in clause (iv)(I), the date on which 

24 the disaster giving rise to the Presidential 


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1 declaration described in section 

2 165(h)(3)(C)(i) occurred. 

3 ‘‘(vi) SUBSTANTIATION REQUIRE4 MENT.—This paragraph shall not apply to 

5 any qualified disaster contribution unless 

6 the taxpayer obtains from such organiza7 tion to which the contribution was made a 

8 contemporaneous written acknowledgment 

9 (within the meaning of subsection (f)(8)) 

10 that such contribution was used (or is to 

11 be used) for a purpose described in clause 

12 (iv)(III).’’. 

13 (b) CORPORATIONS.— 

14 (1) IN GENERAL.—Paragraph (2) of section 

15 170(b) of the Internal Revenue Code of 1986 is 

16 amended by redesignating subparagraph (C) as sub17 paragraph (D) and by inserting after subparagraph 

18 (B) the following new subparagraph: 

19 ‘‘(C) QUALIFIED DISASTER CONTRIBU20 TIONS.— 

21 ‘‘(i) IN GENERAL.—Any qualified dis22 aster contribution shall be allowed to the 

23 extent that the aggregate of such contribu24 tions does not exceed the excess of 20 per25 cent of the taxpayer’s taxable income over 


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1 the amount of charitable contributions al2 lowed under subparagraph (A). 

3 ‘‘(ii) CARRYOVER.—If the aggregate 

4 amount of contributions described in clause 

5 (i) exceeds the limitation under clause (i), 

6 such excess shall be treated (in a manner 

7 consistent with the rules of subsection 

8 (d)(1)) as a charitable contribution to 

9 which clause (i) applies in each of the 5 

10 succeeding years in order of time. 

11 ‘‘(iii) QUALIFIED DISASTER CON12 TRIBUTION.—The term ‘qualified disaster 

13 contribution’ has the meaning given such 

14 term under paragraph (2)(F)(iv). 

15 ‘‘(iv) SUBSTANTIATION REQUIRE16 MENT.—This paragraph shall not apply to 

17 any qualified disaster contribution unless 

18 the taxpayer obtains from such organiza19 tion to which the contribution was made a 

20 contemporaneous written acknowledgment 

21 (within the meaning of subsection (f)(8)) 

22 that such contribution was used (or is to 

23 be used) for a purpose described in para24 graph (1)(F)(iv)(III).’’. 

25 (2) CONFORMING AMENDMENTS.— 


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1 (A) Subparagraph (A) of section 170(b)(2) 

2 of such Code is amended by striking ‘‘subpara3 graph (B) applies’’ and inserting ‘‘subpara4 graphs (B) and (C) apply’’. 

5 (B) Subparagraph (B) of section 170(b)(2) 

6 of such Code is amended by striking ‘‘subpara7 graph (A)’’ and inserting ‘‘subparagraphs (A) 

8 and (C)’’. 

9 (c) EFFECTIVE DATE.—The amendments made by 

10 this section shall apply to contributions after August 31, 

11 2013. 

Æ 


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