[111th Congress Public Law 126]
[From the U.S. Government Printing Office]
[[Page 124 STAT. 3]]
Public Law 111-126
111th Congress
An Act
To accelerate the income tax benefits for charitable cash contributions
for the relief of victims of the earthquake in Haiti. <<NOTE: Jan. 22,
2010 - [H.R. 4462]>>
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. ACCELERATION OF INCOME TAX BENEFITS FOR CHARITABLE CASH
CONTRIBUTIONS FOR RELIEF OF VICTIMS
OF EARTHQUAKE IN HAITI.
(a) In General.--For purposes of section 170 of the Internal Revenue
Code of 1986, a taxpayer may treat any contribution described in
subsection (b) made after January 11, 2010, and before March 1, 2010, as
if such contribution was made on December 31, 2009, and not in 2010.
(b) Contribution Described.--A contribution is described in this
subsection if such contribution is a cash contribution made for the
relief of victims in areas affected by the earthquake in Haiti on
January 12, 2010, for which a charitable contribution deduction is
allowable under section 170 of the Internal Revenue Code of 1986.
(c) Recordkeeping.--In the case of a contribution described in
subsection (b), a telephone bill showing the name of the donee
organization, the date of the contribution, and the amount of the
contribution shall be treated as meeting the recordkeeping requirements
of section 170(f)(17) of the Internal Revenue Code of 1986.
(d) Paygo.--All applicable provisions in this section are designated
as an emergency for purposes of pay-as-you-go principles.
Approved January 22, 2010.
LEGISLATIVE HISTORY--H.R. 4462:
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CONGRESSIONAL RECORD, Vol. 156 (2010):
Jan. 20, considered and passed House.
Jan. 21, considered and passed Senate.
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