,i #aacth ,,congress #b;d ,session ,h4 ,r4 #ddig ,,in ,,the ,,house ,,of ,,representatives ,april #bh1 #bjad ,mr4 ,gardner introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to provide tax relief for damages relating to federally declared disasters during ,september #bjac1 and for other purposes4 #a4 ,expensing of qualified disaster expenses 7a7 ,in general ,paragraph 7#b7 of section #aih;,a7b7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking before ,january #a1 #bjaj in subparagraph 7,a7 and inserting before ,january #a1 #bjaj1 or during ,september #bjac1 and 7#b7 by striking before such date each place it appears in subparagraphs 7,b7 and 7,c7 and inserting before ,january #a1 #bjaj1 or during ,september #bjac4 7b7 ,effective date ,the amendment made by this section shall apply to amounts paid or incurred after ,august #ca1 #bjac4 #b4 ,increased limitation on charitable contributions for disaster relief 7a7 ,individuals ,paragraph 7#a7 of section #agj7;b7 of the ,internal ,revenue ,code of #aihf is amended by redesignating subparagraphs 7,f7 and 7,g7 as subparagraphs 7,g7 and 7,h71 respectively1 and by inserting after subparagraph 7,e7 the following new subparagraph3 7,f7 ,qualified disaster contributions 7i7 ,in general ,any qualified disaster contribution shall be allowed to the extent that the aggregate of such contributions does not exceed the excess of #hj percent of the taxpayer's contribution base over the amount of all other charitable contributions allowable under this paragraph4 7ii7 ,carryover ,if the aggregate amount of contributions described in clause 7i7 exceeds the limitation under clause 7i71 such excess shall be treated 7in a manner consistent with the rules of subsection 7d77#a77 as a charitable contribution to which clause 7i7 applies in each of the #e succeeding years in order of time4 7iii7 ,coordination with other subparagraphs ,for purposes of applying this subsection and subsection 7d77#a71 contributions described in clause 7i7 shall not be treated as described in subparagraph 7,a7 and such subparagraph shall be applied without regard to such contributions4 7iv7 ,qualified disaster contributions ,for purposes of this subparagraph1 the term qualified disaster contribution means any charitable contribution if-- 7,i7 such contribution is for relief efforts related to a federally declared disaster 7as defined in section #afe7;h77#c77;,c77i77 which occurs after ,august #ca1 #bjac1 7,,ii7 such contribution is made during the period beginning on the applicable disaster date with respect to the disaster described in subclause 7,i7 and ending on ,december #ca1 #bjad1 and 7,,iii7 such contribution is made in cash to an organization described in subparagraph 7,a7 7other than an organization described in section #eji7;a77#c774 ,such term shall not include a contribution if the contribution is for establishment of a new1 or maintenance in an existing1 donor advised fund 7as defined in section #diff7;d77#b774 7v7 ,applicable disaster date ,for purposes of clause 7iv77,,ii71 the term applicable disaster date means1 with respect to any federally declared disaster described in clause 7iv77,i71 the date on which the disaster giving rise to the ,presidential declaration described in section #afe7;h77#c77;,c77i7 occurred4 7vi7 ,substantiation requirement ,this paragraph shall not apply to any qualified disaster contribution unless the taxpayer obtains from such organization to which the contribution was made a contemporaneous written acknowledgment 7within the meaning of subsection 7f77#h77 that such contribution was used 7or is to be used7 for a purpose described in clause 7iv77,,iii74 4 7b7 ,corporations 7#a7 ,in general ,paragraph 7#b7 of section #agj7;b7 of the ,internal ,revenue ,code of #aihf is amended by redesignating subparagraph 7,c7 as subparagraph 7,d7 and by inserting after subparagraph 7,b7 the following new subparagraph3 7,c7 ,qualified disaster contributions 7i7 ,in general ,any qualified disaster contribution shall be allowed to the extent that the aggregate of such contributions does not exceed the excess of #bj percent of the taxpayer's taxable income over the amount of charitable contributions allowed under subparagraph 7,a74 7ii7 ,carryover ,if the aggregate amount of contributions described in clause 7i7 exceeds the limitation under clause 7i71 such excess shall be treated 7in a manner consistent with the rules of subsection 7d77#a77 as a charitable contribution to which clause 7i7 applies in each of the #e succeeding years in order of time4 7iii7 ,qualified disaster contribution ,the term qualified disaster contribution has the meaning given such term under paragraph 7#b77;,f77iv74 7iv7 ,substantiation requirement ,this paragraph shall not apply to any qualified disaster contribution unless the taxpayer obtains from such organization to which the contribution was made a contemporaneous written acknowledgment 7within the meaning of subsection 7f77#h77 that such contribution was used 7or is to be used7 for a purpose described in paragraph 7#a77;,f77iv77,,iii74 4 7#b7 ,conforming amendments 7,a7 ,subparagraph 7,a7 of section #agj7;b77#b7 of such ,code is amended by striking subparagraph 7,b7 applies and inserting subparagraphs 7,b7 and 7,c7 apply4 7,b7 ,subparagraph 7,b7 of section #agj7;b77#b7 of such ,code is amended by striking subparagraph 7,a7 and inserting subparagraphs 7,a7 and 7,c74 7c7 ,effective date ,the amendments made by this section shall apply to contributions after ,august #ca1 #bjac4