(2) by striking ‘‘before such date’’ each place it 
appears in subparagraphs (B) and (C) and inserting 
‘‘before January 1, 2010, or during September 
2013’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to amounts paid or incurred after 
August 31, 2013. 
SEC. 2. INCREASED LIMITATION ON CHARITABLE CON-
TRIBUTIONS FOR DISASTER RELIEF. 
(a) INDIVIDUALS.—Paragraph (1) of section 170(b) 
of the Internal Revenue Code of 1986 is amended by re-
designating subparagraphs (F) and (G) as subparagraphs 
(G) and (H), respectively, and by inserting after subpara-
graph (E) the following new subparagraph: 
‘‘(F) QUALIFIED
DISASTER
CONTRIBU-
TIONS.— 
‘‘(i) IN GENERAL.—Any qualified dis-
aster contribution shall be allowed to the 
extent that the aggregate of such contribu-
tions does not exceed the excess of 80 per-
cent of the taxpayer’s contribution base 
over the amount of all other charitable 
contributions allowable under this para-
graph. 
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‘‘(ii) CARRYOVER.—If the aggregate 
amount of contributions described in clause 
(i) exceeds the limitation under clause (i), 
such excess shall be treated (in a manner 
consistent with the rules of subsection 
(d)(1)) as a charitable contribution to 
which clause (i) applies in each of the 5 
succeeding years in order of time. 
‘‘(iii) COORDINATION
WITH
OTHER 
SUBPARAGRAPHS.—For purposes of apply-
ing this subsection and subsection (d)(1), 
contributions described in clause (i) shall 
not be treated as described in subpara-
graph (A) and such subparagraph shall be 
applied without regard to such contribu-
tions. 
‘‘(iv) 
QUALIFIED
DISASTER
CON-
TRIBUTIONS.—For purposes of this sub-
paragraph, the term ‘qualified disaster 
contribution’ means any charitable con-
tribution if— 
‘‘(I) such contribution is for re-
lief efforts related to a federally de-
clared disaster (as defined in section 
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165(h)(3)(C)(i)) which occurs after 
August 31, 2013, 
‘‘(II) such contribution is made 
during the period beginning on the 
applicable disaster date with respect 
to the disaster described in subclause 
(I) and ending on December 31, 
2014, and 
‘‘(III) such contribution is made 
in cash to an organization described 
in subparagraph (A) (other than an 
organization 
described 
in 
section 
509(a)(3)). 
Such term shall not include a contribution 
if the contribution is for establishment of 
a new, or maintenance in an existing, 
donor advised fund (as defined in section 
4966(d)(2)). 
‘‘(v) APPLICABLE DISASTER DATE.— 
For purposes of clause (iv)(II), the term 
‘applicable disaster date’ means, with re-
spect to any federally declared disaster de-
scribed in clause (iv)(I), the date on which 
the disaster giving rise to the Presidential 
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declaration 
described 
in 
section 
165(h)(3)(C)(i) occurred. 
‘‘(vi) 
SUBSTANTIATION
REQUIRE-
MENT.—This paragraph shall not apply to 
any qualified disaster contribution unless 
the taxpayer obtains from such organiza-
tion to which the contribution was made a 
contemporaneous written acknowledgment 
(within the meaning of subsection (f)(8)) 
that such contribution was used (or is to 
be used) for a purpose described in clause 
(iv)(III).’’. 
(b) CORPORATIONS.— 
(1) IN
GENERAL.—Paragraph (2) of section 
170(b) of the Internal Revenue Code of 1986 is 
amended by redesignating subparagraph (C) as sub-
paragraph (D) and by inserting after subparagraph 
(B) the following new subparagraph: 
‘‘(C) QUALIFIED
DISASTER
CONTRIBU-
TIONS.— 
‘‘(i) IN GENERAL.—Any qualified dis-
aster contribution shall be allowed to the 
extent that the aggregate of such contribu-
tions does not exceed the excess of 20 per-
cent of the taxpayer’s taxable income over 
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the amount of charitable contributions al-
lowed under subparagraph (A). 
‘‘(ii) CARRYOVER.—If the aggregate 
amount of contributions described in clause 
(i) exceeds the limitation under clause (i), 
such excess shall be treated (in a manner 
consistent with the rules of subsection 
(d)(1)) as a charitable contribution to 
which clause (i) applies in each of the 5 
succeeding years in order of time. 
‘‘(iii) 
QUALIFIED
DISASTER
CON-
TRIBUTION.—The term ‘qualified disaster 
contribution’ has the meaning given such 
term under paragraph (2)(F)(iv). 
‘‘(iv) 
SUBSTANTIATION
REQUIRE-
MENT.—This paragraph shall not apply to 
any qualified disaster contribution unless 
the taxpayer obtains from such organiza-
tion to which the contribution was made a 
contemporaneous written acknowledgment 
(within the meaning of subsection (f)(8)) 
that such contribution was used (or is to 
be used) for a purpose described in para-
graph (1)(F)(iv)(III).’’. 
(2) CONFORMING AMENDMENTS.— 
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(A) Subparagraph (A) of section 170(b)(2) 
of such Code is amended by striking ‘‘subpara-
graph (B) applies’’ and inserting ‘‘subpara-
graphs (B) and (C) apply’’. 
(B) Subparagraph (B) of section 170(b)(2) 
of such Code is amended by striking ‘‘subpara-
graph (A)’’ and inserting ‘‘subparagraphs (A) 
and (C)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to contributions after August 31, 
2013. 
Æ 
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