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103D CONGRESS
1ST SESSION
H. R. 2903
To amend the Internal Revenue Code of 1986 to provide that the percentage
limitations on the charitable deduction shall not apply to contributions
for purposes of disaster relief, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
AUGUST 5, 1993
Mr. TALENT 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
that the percentage limitations on the charitable deduc-
tion shall not apply to contributions for purposes of
disaster relief, and for other purposes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
That (a) subsection (b) of section 170 of the Internal Rev-
enue Code of 1986 (relating to percentage limitations) is
amended by adding at the end thereof the following new
paragraph:
‘‘(3) LIMITATIONS NOT APPLICABLE TO DISAS-
TER-RELIEF CONTRIBUTIONS.—
‘‘(A) IN GENERAL.—The preceding provi-
sions of this subsection shall not limit the
amount deductible under subsection (a) for dis-
aster-relief contributions.
‘‘(B) APPLICATION
OF
LIMITATION
TO
OTHER CONTRIBUTIONS.—In applying this sub-
section and subsection (d) to contributions
other than disaster-relief contributions—
‘‘(i) except as provided in clause (ii),
disaster-relief contributions shall be dis-
regarded, and
‘‘(ii) the taxpayer’s contribution base
(or, in the case of a corporation, the tax-
payer’s taxable income) shall be reduced by
the amount of the taxpayer’s disaster-relief
contributions.
‘‘(C) DISASTER-RELIEF CONTRIBUTION.—
For purposes of this paragraph, the term ‘dis-
aster-relief contribution’ means any charitable
contribution if—
‘‘(i) such contribution is to be used by
the donee in providing disaster relief on ac-
count of a disaster occurring in an area
which has been determined by the Presi-
dent of the United States to warrant as-
sistance by the Federal Government under
the Disaster Relief and Emergency Assist-
ance Act, and
‘‘(ii) the taxpayer receives from the
donee a written statement that its use of
such contribution will be in accordance
with the provisions of clause (i).’’
(b)(1) Subsection (a) of section 62 of such Code is
amended by inserting after paragraph (14) the following
new paragraph:
‘‘(15) DISASTER-RELIEF
CHARITABLE
CON-
TRIBUTIONS.—The deduction allowed under section
170 for disaster-relief contributions (as defined in
section 170(b)(3)(C)).’’
(2)(A) Subsection (a) of section 1402 of such Code
is amended by striking ‘‘and’’ at the end of paragraph
(14), by striking the period at the end of paragraph (15)
and inserting ‘‘and’’, and by inserting after paragraph
(15) the following new paragraph:
‘‘(16) the deduction under section 170 for dis-
aster-relief contributions (as defined in section
170(b)(3)(C)) shall be allowed.’’
(B) Subsection (a) of section 211 of the Social Secu-
rity Act is amended by inserting after paragraph (15) the
following new paragraph:
‘‘(16) The deduction under section 170 of such
Code for disaster-relief contributions (as defined in
section 170(b)(3)(C) of such Code) shall be al-
lowed.’’
(c) The amendments made by this section shall apply
to contributions made after December 31, 1992.
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