I 
116TH CONGRESS 
1ST SESSION H. R. 4415 
To provide a temporary increase in the limitation on deductible contributions 
made for relief efforts related to Hurricane Dorian. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 19, 2019 
Mr. DIAZ-BALART (for himself, Ms. SHALALA, and Mr. SPANO) introduced the 
following bill; which was referred to the Committee on Ways and Means 
A BILL 
To provide a temporary increase in the limitation on deduct-
ible contributions made for relief efforts related to Hurri-
cane Dorian. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. TEMPORARY INCREASE IN LIMITATION ON DE-
DUCTIBLE CONTRIBUTIONS MADE FOR RE-
LIEF EFFORTS RELATED TO HURRICANE DO-
RIAN. 
(a) SUSPENSION OF CURRENT LIMITATION.—Except 
as otherwise provided in paragraph (2), qualified contribu-
tions shall be disregarded in applying subsections (b) and 
(d) of section 170 of the Internal Revenue Code of 1986. 
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(b) APPLICATION OF INCREASED LIMITATION.—For 
purposes of section 170 of the Internal Revenue Code of 
1986— 
(1) INDIVIDUALS.—In the case of an indi-
vidual— 
(A) LIMITATION.—Any qualified contribu-
tion shall be allowed as a deduction only to the 
extent that the aggregate of such contributions 
does not exceed the excess of the taxpayer’s 
contribution base (as defined in subparagraph 
(H) of section 170(b)(1) of such Code) over the 
amount of all other charitable contributions al-
lowed under section 170(b)(1) of such Code. 
(B) 
CARRYOVER.—If 
the 
aggregate 
amount of qualified contributions made in the 
contribution year (within the meaning of section 
170(d)(1) of such Code) exceeds the limitation 
of subparagraph (A), such excess shall be added 
to 
the 
excess 
described 
in 
section 
170(b)(1)(G)(ii). 
(2) CORPORATIONS.—In the case of a corpora-
tion— 
(A) LIMITATION.—Any qualified contribu-
tion shall be allowed as a deduction only to the 
extent that the aggregate of such contributions 
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does not exceed the excess of the taxpayer’s 
taxable income (as determined under paragraph 
(2) of section 170(b) of such Code) over the 
amount of all other charitable contributions al-
lowed under such paragraph. 
(B) 
CARRYOVER.—If 
the 
aggregate 
amount of qualified contributions made in the 
contribution year (within the meaning of section 
170(d)(2) of such Code) exceeds the limitation 
of subparagraph (A), such excess shall be ap-
propriately taken into account under section 
170(d)(2) subject to the limitations thereof. 
(c) QUALIFIED CONTRIBUTIONS.— 
(1) IN GENERAL.—For purposes of this section, 
the term ‘‘qualified contribution’’ means any chari-
table contribution (as defined in section 170(c) of 
the Internal Revenue Code of 1986) if— 
(A) such contribution— 
(i) is made after August 23, 2019, 
and before January 1, 2020, in cash to an 
organization 
described 
in 
section 
170(b)(1)(A) of such Code, and 
(ii) is made for relief efforts related to 
Hurricane Dorian, 
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(B) the taxpayer obtains from such organi-
zation contemporaneous written acknowledg-
ment (within the meaning of section 170(f)(8) 
of such Code) that such contribution was used 
(or is to be used) for relief efforts described in 
subparagraph (A)(ii), and 
(C) the taxpayer has elected the applica-
tion of this subsection with respect to such con-
tribution. 
(2) EXCEPTION.—Such term shall not include a 
contribution by a donor if the contribution is— 
(A) to an organization described in section 
509(a)(3) of the Internal Revenue Code of 
1986, or 
(B) for the establishment of a new, or 
maintenance of an existing, donor advised fund 
(as defined in section 4966(d)(2) of such Code). 
(3) APPLICATION OF ELECTION TO PARTNER-
SHIPS AND S CORPORATIONS.—In the case of a part-
nership or S corporation, the election under para-
graph (1)(C) shall be made separately by each part-
ner or shareholder. 
Æ 
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