,,ib  ,union ,cal5d> ,no4 #cfh  #aac?   
,,congress  #b;d ,session  ,h4 ,r4 #cacd
  ,report ,no4 #aac-die  ,,9 ,,! ,,h\se 
,,( ,,repres5tatives  ,septemb] #ai1    
#bjac ,mr4 ,kelly ( ,p5nsylvania        
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,june  
#bf1 #bjad ,additional sponsors3 ,mr4   
,eny>t & ,mr4 ,m>9o  ,june #bf1 #bjad   
,report$ ) an am5dm5t1 committ$ to !    
,committee ( ! ,:ole ,h\se on ! ,/ate ( 
! ,union1 & ord]$ to be pr9t$ ,/rike out
 all aft] ! enact+ clause & ins]t ! "p  
pr9t$ 9 italic  ,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  #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 %all be made at su* "t & 9
 su* mann] z ! ,secret>y may provide4  4
  7b7 ,effective date ,! am5dm5ts made  
by ?is section %all apply to elections  
made ) respect to taxable ye>s beg9n+   
aft] ,decemb] #ca1 #bjac4  ,june #bf1   
#bjad ,report$ ) an am5dm5t1 committ$ to
 ! ,committee ( ! ,:ole ,h\se on ! ,/ate
 ( ! ,union1 & ord]$ to be pr9t$