,i #aacth ,,congress #ast ,session ,h4 ,r4 #cgga ,,in ,,the ,,house ,,of ,,representatives ,december #ab1 #bjac,mr4 ,swalwell of ,california 7for himself1 ,mr4 ,thompson of ,california1 ,mr4 ,issa1 ,mr4 ,heck of ,nevada1 ,mr4 ,honda1 ,mr4 ,franks of ,arizona1 ,ms4 ,speier1 ,mr4 ,scott of ,virginia1 ,ms4 ,chu1 ,ms4 ,bordallo1 ,mr4 ,al ,green of ,texas1 ,ms4 ,hanabusa1 and ,mr4 ,vargas7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means1 and in addition to the ,committee on the ,budget1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,a ,,bill ,to accelerate the income tax benefits for charitable cash contributions for the relief of victims of the ,typhoon ,haiyan in the ,philippines4 #a4 ,short title ,this ,act may be cited as the ,philippines ,charitable ,giving ,assistance ,act4 #b4 ,acceleration of income tax benefits for charitable cash contributions for relief of victims of ,typhoon ,haiyan in the ,philippines 7a7 ,in general ,for purposes of section #agj of the ,internal ,revenue ,code of #aihf1 a taxpayer may treat any contribution described in subsection 7b7 made after ,january #a1 #bjad1 and before ,march #a1 #bjad1 as if such contribution was made on ,december #ca1 #bjac1 and not in #bjad4 7b7 ,contribution described ,a contribution is described in this subsection if such contribution is a cash contribution made for the relief of victims in the ,republic of the ,philippines affected by ,typhoon ,haiyan1 for which a charitable contribution deduction is allowable under section #agj of the ,internal ,revenue ,code of #aihf4 7c7 ,recordkeeping ,in the case of a contribution described in subsection 7b71 a telephone bill showing the name of the donee organization1 the date of the contribution1 and the amount of the contribution shall be treated as meeting the recordkeeping requirements of section #agj7;f77#ag7 of the ,internal ,revenue ,code of #aihf4 7d7 ,paygo ,all applicable provisions in this section are designated as an emergency for purposes of pay-as-you-go principles4