‘‘(A) to which subsection (e)(3)(C) applies 
(without regard to clause (ii) thereof), and 
‘‘(B) which is made during the period be-
ginning on the date of the enactment of this 
paragraph and before January 1, 2009, 
shall be treated for purposes of paragraph (1)(E) or 
(2)(B), whichever is applicable, as if it were a quali-
fied conservation contribution which is made by a 
qualified farmer or rancher and which otherwise 
meets the requirements of such paragraph.’’. 
(2) EFFECTIVE DATE.—The amendment made 
by this subsection shall apply to taxable years end-
ing after the date of the enactment of this Act. 
SEC. 4. EXTENSION OF ENHANCED CHARITABLE DEDUC-
TION FOR CONTRIBUTIONS OF BOOK INVEN-
TORY. 
(a) EXTENSION.—Clause (iv) of section 170(e)(3)(D) 
of the Internal Revenue Code of 1986 (relating to termi-
nation) of the Internal Revenue Code of 1986 is amended 
by striking ‘‘December 31, 2007’’ and inserting ‘‘Decem-
ber 31, 2009’’. 
(b) CLERICAL AMENDMENT.—Clause (iii) of section 
170(e)(3)(D) of such Code (relating to certification by 
donee) is amended by inserting ‘‘of books’’ after ‘‘to any 
contribution’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to contributions made after De-
cember 31, 2007. 
SEC. 5. REPORTING REQUIREMENTS RELATING TO DIS-
ASTER RELIEF CONTRIBUTIONS. 
(a) IN GENERAL.—Section 6033(b) of the Internal 
Revenue Code of 1986 (relating to returns of certain orga-
nizations described in section 501(c)(3)) is amended by 
striking ‘‘and’’ at the end of paragraph (13), by redesig-
nating paragraph (14) as paragraph (15), and by adding 
after paragraph (13) the following new paragraph: 
‘‘(14) such information as the Secretary may 
require with respect to disaster relief activities, in-
cluding the amount and use of qualified contribu-
tions to which section 1400S(a) applies, and’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to returns the due date for which 
(determined without regard to any extension) occurs after 
December 31, 2008. 
SEC. 6. INCREASE IN PASSENGER AUTOMOBILE MILEAGE 
RATES. 
(a) CHARITABLE MILEAGE RATE SAME AS MEDICAL 
AND MOVING RATE.— 
(1) IN GENERAL.—Subsection (i) of section 170 
of the Internal Revenue Code of 1986 (relating to 
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standard mileage rate for use of passenger auto-
mobile) is amended by striking ‘‘14 cents per mile’’ 
and inserting ‘‘the rate determined for purposes of 
sections 213 and 217’’. 
(2) EFFECTIVE DATE.—The amendment made 
by paragraph (1) shall apply to miles driven on or 
after the date of the enactment of this Act. 
(b) INCREASE IN MILEAGE RATES.—For any portion 
of the period beginning on the date of the enactment of 
this Act and ending on December 31, 2008, the standard 
mileage rate under each of sections 162, 213, and 217 
of the Internal Revenue Code of 1986 for operating a pas-
senger automobile shall be not less than the greater of— 
(1) 133.7 percent of the rate in effect under 
each such section on January 1, 2008, or 
(2) the rate prescribed by the Internal Revenue 
Service for each such section. 
Æ 
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