397 
(10) SPECIAL RULES FOR USE OF RETIREMENT 
FUNDS.—Section 1400Q— 
(A) by substituting ‘‘qualified Disaster Re-
covery Assistance distribution’’ for ‘‘qualified 
hurricane distribution’’ each place it appears, 
(B) by substituting ‘‘on or after the applica-
ble disaster date and before January 1, 2010’’ for 
‘‘on or after August 25, 2005, and before Janu-
ary 1, 2007’’ in subsection (a)(4)(A)(i), 
(C) by substituting ‘‘the applicable disaster 
date’’ for ‘‘August 28, 2005’’ in subsections 
(a)(4)(A)(i) and (c)(3)(B), 
(D) by disregarding clauses (ii) and (iii) of 
subsection (a)(4)(A) thereof, 
(E) by substituting ‘‘qualified storm dam-
age distribution’’ for ‘‘qualified Katrina dis-
tribution’’ each place it appears, 
(F) by substituting ‘‘after the date which is 
6 months before the applicable disaster date and 
before the date which is the day after the appli-
cable disaster date’’ for ‘‘after February 28, 
2005, and before August 29, 2005’’ in subsection 
(b)(2)(B)(ii), 
(G) by substituting ‘‘the Midwestern dis-
aster area, but not so purchased or constructed
398 
on account of severe storms, tornados, or flooding 
giving rise to the designation of the area as a 
disaster area’’ for ‘‘the Hurricane Katrina dis-
aster area, but not so purchased or constructed 
on account of Hurricane Katrina’’ in subsection 
(b)(2)(B)(iii), 
(H) by substituting ‘‘beginning on the ap-
plicable disaster date and ending on the date 
which is 5 months after the date of the enactment 
of the Heartland Disaster Tax Relief Act of 
2008’’ for ‘‘beginning on August 25, 2005, and 
ending on February 28, 2006’’ in subsection 
(b)(3)(A), 
(I) by substituting ‘‘qualified storm damage 
individual’’ for ‘‘qualified Hurricane Katrina 
individual’’ each place it appears, 
(J) by substituting ‘‘December 31, 2009’’ for 
‘‘December 31, 2006’’ in subsection (c)(2)(A), 
(K) by disregarding subparagraphs (C) and 
(D) of subsection (c)(3) thereof, 
(L) by substituting ‘‘beginning on the date 
of the enactment of the Heartland Disaster Tax 
Relief Act of 2008 and ending on December 31, 
2009’’ for ‘‘beginning on September 24, 2005,
399 
and ending on December 31, 2006’’ in subsection 
(c)(4)(A)(i), 
(M) by substituting ‘‘the applicable disaster 
date’’ for ‘‘August 25, 2005’’ in subsection 
(c)(4)(A)(ii), and 
(N) by substituting ‘‘January 1, 2010’’ for 
‘‘January 1, 2007’’ in subsection (d)(2)(A)(ii). 
(11) EMPLOYEE
RETENTION
CREDIT
FOR
EM-
PLOYERS AFFECTED BY SEVERE STORMS, TORNADOS, 
AND FLOODING.—Section 1400R(a)— 
(A) by substituting ‘‘the applicable disaster 
date’’ for ‘‘August 28, 2005’’ each place it ap-
pears, 
(B) by substituting ‘‘January 1, 2009’’ for 
‘‘January 1, 2006’’ both places it appears, and 
(C) only with respect to eligible employers 
who employed an average of not more than 200 
employees on business days during the taxable 
year before the applicable disaster date. 
(12) TEMPORARY SUSPENSION OF LIMITATIONS 
ON CHARITABLE CONTRIBUTIONS.—Section 1400S(a), 
by substituting the following paragraph for para-
graph (4) thereof: 
‘‘(4) QUALIFIED CONTRIBUTIONS.—
400 
‘‘(A) IN
GENERAL.—For purposes of this 
subsection, the term ‘qualified contribution’ 
means any charitable contribution (as defined in 
section 170(c)) if— 
‘‘(i) such contribution— 
‘‘(I) is paid during the period be-
ginning on the earliest applicable dis-
aster date for all States and ending on 
December 31, 2008, in cash to an orga-
nization 
described 
in 
section 
170(b)(1)(A), and 
‘‘(II) is made for relief efforts in 
1 or more Midwestern disaster areas, 
‘‘(ii) the taxpayer obtains from such 
organization contemporaneous written ac-
knowledgment (within the meaning of sec-
tion 170(f)(8)) that such contribution was 
used (or is to be used) for relief efforts in 
1 or more Midwestern disaster areas, and 
‘‘(iii) the taxpayer has elected the ap-
plication of this subsection with respect to 
such contribution. 
‘‘(B) EXCEPTION.—Such term shall not in-
clude a contribution by a donor if the contribu-
tion is—