II 

116TH CONGRESS 

1ST SESSION S. 2476 

To provide a temporary increase in the limitation on deductible contributions 

made for relief efforts related to Hurricane Dorian. 

IN THE SENATE OF THE UNITED STATES 

SEPTEMBER 12, 2019 

Mr. SCOTT of Florida (for himself, Mr. RUBIO, Mr. ISAKSON, and Mr. GRAHAM) introduced the following bill; which was read twice and referred to 

the Committee on Finance 

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. SHORT TITLE. 

4 This Act may be cited as the ‘‘Hurricane Dorian 

5 Charitable Giving Act’’. 


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1 SEC. 2. TEMPORARY INCREASE IN LIMITATION ON DEDUCT2 IBLE CONTRIBUTIONS MADE FOR RELIEF EF3 FORTS RELATED TO HURRICANE DORIAN. 

4 (a) SUSPENSION OF CURRENT LIMITATION.—Except 

5 as otherwise provided in paragraph (2), qualified contribu6 tions shall be disregarded in applying subsections (b) and 

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

8 (b) APPLICATION OF INCREASED LIMITATION.—For 

9 purposes of section 170 of the Internal Revenue Code of 

10 1986— 

11 (1) INDIVIDUALS.—In the case of an indi12 vidual— 

13 (A) LIMITATION.—Any qualified contribu14 tion shall be allowed as a deduction only to the 

15 extent that the aggregate of such contributions 

16 does not exceed the excess of the taxpayer’s 

17 contribution base (as defined in subparagraph 

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

19 amount of all other charitable contributions al20 lowed under section 170(b)(1) of such Code. 

21 (B) CARRYOVER.—If the aggregate 

22 amount of qualified contributions made in the 

23 contribution year (within the meaning of section 

24 170(d)(1) of such Code) exceeds the limitation 

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


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1 to the excess described in section 

2 170(b)(1)(G)(ii). 

3 (2) CORPORATIONS.—In the case of a corpora4 tion— 

5 (A) LIMITATION.—Any qualified contribu6 tion shall be allowed as a deduction only to the 

7 extent that the aggregate of such contributions 

8 does not exceed the excess of the taxpayer’s 

9 taxable income (as determined under paragraph 

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

11 amount of all other charitable contributions al12 lowed under such paragraph. 

13 (B) CARRYOVER.—If the aggregate 

14 amount of qualified contributions made in the 

15 contribution year (within the meaning of section 

16 170(d)(2) of such Code) exceeds the limitation 

17 of subparagraph (A), such excess shall be ap18 propriately taken into account under section 

19 170(d)(2) subject to the limitations thereof. 

20 (c) QUALIFIED CONTRIBUTIONS.— 

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

22 the term ‘‘qualified contribution’’ means any chari23 table contribution (as defined in section 170(c) of 

24 the Internal Revenue Code of 1986) if— 

25 (A) such contribution— 


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

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

3 organization described in section 

4 170(b)(1)(A) of such Code; and 

5 (ii) is made for relief efforts related to 

6 Hurricane Dorian; 

7 (B) the taxpayer obtains from such organi8 zation contemporaneous written acknowledg9 ment (within the meaning of section 170(f)(8) 

10 of such Code) that such contribution was used 

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

12 subparagraph (A)(ii); and 

13 (C) the taxpayer has elected the applica14 tion of this subsection with respect to such con15 tribution. 

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

17 contribution by a donor if the contribution is— 

18 (A) to an organization described in section 

19 509(a)(3) of the Internal Revenue Code of 

20 1986; or 

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

22 maintenance of an existing, donor advised fund 

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

24 (3) APPLICATION OF ELECTION TO PARTNER25 SHIPS AND S CORPORATIONS.—In the case of a partVerDate Sep 11 2014 01:14 Sep 13, 2019 Jkt 089200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\S2476.IS S2476

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1 nership or S corporation, the election under para2 graph (1)(C) shall be made separately by each part3 ner or shareholder. 

Æ 


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