,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #cacd  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,septemb] #ai1        
#bjac,mr4 ,kelly ( ,p5nsylvania         
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to all[ *>itable          
contributions made by an individual aft]
 ! close ( ! taxable ye>1 b be=e ! tax  
return due date1 to be treat$ z made 9  
su* taxable ye>4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,*>itable ,giv+    
,ext5sion ,act4  #b4 ,ext5sion ( "t =   
mak+ *>itable contributions  7a7 ,9     
g5]al ,subsection 7a7 ( section #agj ( !
 ,int]nal ,rev5ue ,code ( #aihf is am5d$
 by r$esignat+ p>agraphs 7#b7 & 7#c7 z  
p>agraphs 7#c7 & 7#d71 respectively1 &  
by ins]t+ aft] p>agraph 7#a7 ! foll[+   
new p>agraph3  7#b7 ,treatm5t ( *>itable
 contributions made by individuals be=e 
due date ( return ,if any *>itable      
contribution is made by an individual   
aft] ! close ( a taxable ye> b n lat]   

?an ! due date 7det]m9$ )\t reg>d to    
ext5sions7 = ! return ( tax = su*       
taxable ye>1 !n ! taxpay] may elect to  
treat su* *>itable contribution z made 9
 su* taxable ye>4 ,su* election may be  
made only at ! "t ( ! fil+ ( su* return 
( tax & %all be signifi$ 9 su* mann] z !
 ,secret>y may provide4  4  7b7         
,effective date ,! am5dm5ts made by ?is 
section %all apply to contributions made
 9 taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjac4