IIB 

111TH CONGRESS 

2D SESSION H. R. 4783 

IN THE SENATE OF THE UNITED STATES 

MARCH 10, 2010 

Received 

MARCH 26 (legislative day, MARCH 25), 2010 

Read twice and referred to the Committee on Finance 

AN ACT 

To accelerate the income tax benefits for charitable cash 

contributions for the relief of victims of the earthquake 

in Chile, and to extend the period from which such 

contributions for the relief of victims of the earthquake 

in Haiti may be accelerated. 

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


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HR 4783 RFS

1 SECTION 1. ACCELERATION OF INCOME TAX BENEFITS FOR 

2 CHARITABLE CASH CONTRIBUTIONS FOR RE3 LIEF OF VICTIMS OF EARTHQUAKE IN CHILE. 

4 (a) IN GENERAL.—For purposes of section 170 of the 

5 Internal Revenue Code of 1986, a taxpayer may treat any 

6 contribution described in subsection (b) made after Feb7 ruary 26, 2010, and on or before April 15, 2010, as if 

8 such contribution were made on December 31, 2009, and 

9 not in 2010. 

10 (b) CONTRIBUTION DESCRIBED.—A contribution is 

11 described in this subsection if such contribution is a cash 

12 contribution made for the relief of victims in areas af13 fected by the earthquake in Chile on February 27, 2010, 

14 for which a charitable contribution deduction is allowable 

15 under section 170 of the Internal Revenue Code of 1986. 

16 (c) RECORDKEEPING.—In the case of a contribution 

17 described in subsection (b), a telephone bill showing the 

18 name of the donee organization, the date of the contribu19 tion, and the amount of the contribution shall be treated 

20 as meeting the recordkeeping requirements of section 

21 170(f)(17) of the Internal Revenue Code of 1986. 


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HR 4783 RFS

1 SEC. 2. EXTENSION OF PERIOD FROM WHICH CHARITABLE 

2 CASH CONTRIBUTIONS FOR RELIEF OF VIC3 TIMS OF EARTHQUAKE IN HAITI MAY BE AC4 CELERATED. 

5 (a) IN GENERAL.—Subsection (a) of section 1 of 

6 Public Law 111–126 is amended by striking ‘‘before 

7 March 1, 2010’’ and inserting ‘‘on or before April 15, 

8 2010’’. 

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

10 this section shall apply to contributions made after Feb11 ruary 28, 2010. 

12 SEC. 3. BUDGETARY PROVISIONS. 

13 (a) STATUTORY PAYGO.—The budgetary effects of 

14 this Act, for the purpose of complying with the Statutory 

15 Pay-As-You-Go Act of 2010, shall be determined by ref16 erence to the latest statement titled ‘‘Budgetary Effects 

17 of PAYGO Legislation’’ for this Act, submitted for print18 ing in the Congressional Record by the Chairman of the 

19 Committee on the Budget of the House of Representa20 tives, provided that such statement has been submitted 

21 prior to the vote on passage. 

22 (b) EMERGENCY DESIGNATION.— 

23 (1) STATUTORY PAYGO.—This Act is designated 

24 as an emergency requirement pursuant to section 

25 4(g) of the Statutory Pay-As-You-Go Act of 2010 

26 (Public Law 111–139; 2 U.S.C. 933(g)). 


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HR 4783 RFS

1 (2) HOUSE PAYGO RULES.—All applicable pro2 visions in this Act are designated as an emergency 

3 for purposes of pay-as-you-go principles. 

Passed the House of Representatives March 10, 

2010. 

Attest: LORRAINE C. MILLER, 

Clerk. 


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