Aiding Afghan Allies Act
Bill: S.2951 | Sponsor: Sen. Blackburn, Marsha (R-TN)
Policy area: Taxation

Summary:
Aiding Afghan Allies Act
This bill allows a tax credit, up to $300 in a taxable year, for charitable contributions made to evacuate individuals from Afghanistan who are U.S. citizens or lawful permanent residents or who are Afghan citizens or nationals who have submitted a petition for special immigrant status.
The period for making such contributions begins on August 14, 2021, and ends on September 30, 2022.

To allow a tax credit for certain charitable contributions related to 
        the evacuation of certain individuals from Afghanistan.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Aiding Afghan Allies Act''.

SEC. 2. CREDIT FOR CHARITABLE CONTRIBUTIONS FOR THE EVACUATION OF 
              CERTAIN INDIVIDUALS FROM AFGHANISTAN.

    (a) In General.--In the case of a taxpayer who elects the 
application of this section, there shall be allowed as a credit against 
the tax imposed by chapter 1 of the Internal Revenue Code of 1986 for 
the taxable year, an amount equal to so much of the qualified 
contributions made by the taxpayer during the taxable year as does not 
exceed $300.
    (b) Qualified Contributions.--
            (1) In general.--For purposes of this section, the term 
        ``qualified contributions'' means the charitable contributions 
        (as defined in section 170(c) of the Internal Revenue Code of 
        1986) made by an individual which are paid--
                    (A) in cash;
                    (B) during the period beginning on August 14, 2021, 
                and ending on September 30, 2022;
                    (C) to an organization described in section 
                170(b)(1)(A) of such Code; and
                    (D) for the evacuation of eligible individuals from 
                Afghanistan.
            (2) Contemporaneous written acknowledgment.--Such term 
        shall not include any contribution unless the taxpayer obtains 
        from such organization contemporaneous written acknowledgment 
        (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 paragraph (1)(D).
            (3) 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).
    (c) Eligible Individual.--For purposes of subsection (b)(1)(D), the 
term ``eligible individual'' means an individual who is--
            (1) a citizen or lawful permanent resident of the United 
        States;
            (2) an Afghan citizen or national who has submitted a 
        petition for special immigrant status under the Immigration and 
        Nationality Act; or
            (3) any other Afghan citizen or national who meets such 
        requirements as provided by the Secretary of the Treasury (or 
        the Secretary's delegate), in consultation with the Secretary 
        of State.
    (d) Credit Rules.--
            (1) Credit treated as nonrefundable personal credit.--The 
        credit under this section shall be treated as a credit allowed 
        under subpart A of part IV of subchapter A of chapter 1 of the 
        Internal Revenue Code of 1986.
            (2) Carryforwards of unused credit.--If the credit 
        allowable under subsection (a) for the taxable year exceeds the 
        limitation imposed by section 26(a) of such Code for such 
        taxable year, reduced by the sum of the credits allowable under 
        such subpart A of such Code, such excess shall be treated as 
        excess charitable contributions for such year for purposes of 
        section 170 of such Code and carried forward according to the 
        rules of section 170(b)(1)(G)(ii) of such Code.
            (3) Coordination with deduction for charitable 
        contributions.--Except as provided in paragraph (2), any 
        qualified contribution with respect to which a credit is 
        allowed under subsection (a) shall not be treated as a 
        charitable contribution for purposes of the deduction 
        determined under section 170 of the Internal Revenue Code of 
        1986.
                                 <all>