,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #ddig  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #bh1 #bjad ,mr4
 ,g>dn] introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to provide tax relief =  
damages relat+ to f$]ally decl>$ disa/]s
 dur+ ,septemb] #bjac1 & = o!r purposes4
  #a4 ,exp5s+ ( qualifi$ disa/] exp5ses 
7a7 ,9 g5]al ,p>agraph 7#b7 ( section   
#aih;,a7b7 ( ! ,int]nal ,rev5ue ,code ( 
#aihf is am5d$--  7#a7 by /rik+ be=e    
,janu>y #a1 #bjaj 9 subp>agraph 7,a7 &  
ins]t+ be=e ,janu>y #a1 #bjaj1 or dur+  
,septemb] #bjac1 &  7#b7 by /rik+ be=e  
su* date ea* place x appe>s 9           
subp>agraphs 7,b7 & 7,c7 & ins]t+ be=e  
,janu>y #a1 #bjaj1 or dur+ ,septemb]    
#bjac4  7b7 ,effective date ,! am5dm5t  
made by ?is section %all apply to am\nts
 paid or incurr$ aft] ,augu/ #ca1 #bjac4
  #b4 ,increas$ limitation on *>itable  
contributions = disa/] relief  7a7      
,individuals ,p>agraph 7#a7 ( section   

#agj7;b7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by r$esignat+            
subp>agraphs 7,f7 & 7,g7 z subp>agraphs 
7,g7 & 7,h71 respectively1 & by ins]t+  
aft] subp>agraph 7,e7 ! foll[+ new      
subp>agraph3  7,f7 ,qualifi$ disa/]     
contributions  7i7 ,9 g5]al ,any        
qualifi$ disa/] contribution %all be    
all[$ to ! ext5t t ! aggregate ( su*    
contributions does n exce$ ! excess (   
#hj p]c5t ( ! taxpay]'s contribution    
base ov] ! am\nt ( all o!r *>itable     
contributions all[able "u ?is p>agraph4 
7ii7 ,c>ryov] ,if ! aggregate am\nt (   
contributions describ$ 9 clause 7i7     
exce$s ! limitation "u clause 7i71 su*  
excess %all be treat$ 79 a mann]        
consi/5t ) ! rules ( subsection 7d77#a77
 z a *>itable contribution to :i* clause
 7i7 applies 9 ea* ( ! #e succe$+ ye>s 9
 ord] ( "t4  7iii7 ,coord9ation ) o!r   
subp>agraphs ,= purposes ( apply+ ?is   
subsection & subsection 7d77#a71        
contributions describ$ 9 clause 7i7 %all
 n be treat$ z describ$ 9 subp>agraph   

7,a7 & su* subp>agraph %all be appli$   
)\t reg>d to su* contributions4  7iv7   
,qualifi$ disa/] contributions ,=       
purposes ( ?is subp>agraph1 ! t]m       
qualifi$ disa/] contribution means any  
*>itable contribution if--  7,i7 su*    
contribution is = relief ef=ts relat$ to
 a f$]ally decl>$ disa/] 7z def9$ 9     
section #afe7;h77#c77;,c77i77 :i* occurs
 aft] ,augu/ #ca1 #bjac1  7,,ii7 su*    
contribution is made dur+ ! p]iod beg9n+
 on ! applicable disa/] date ) respect  
to ! disa/] describ$ 9 subclause 7,i7 & 
end+ on ,decemb] #ca1 #bjad1 &  7,,iii7 
su* contribution is made 9 ca% to an    
organization describ$ 9 subp>agraph 7,a7
 7o!r ?an an organization describ$ 9    
section #eji7;a77#c774  ,su* t]m %all n 
include a contribution if ! contribution
 is = e/abli%m5t ( a new1 or ma9t5ance 9
 an exi/+1 donor advis$ fund 7z def9$ 9 
section #diff7;d77#b774  7v7 ,applicable
 disa/] date ,= purposes ( clause       
7iv77,,ii71 ! t]m applicable disa/] date
 means1 ) respect to any f$]ally decl>$ 

disa/] describ$ 9 clause 7iv77,i71 !    
date on :i* ! disa/] giv+ rise to !     
,presid5tial decl>ation describ$ 9      
section #afe7;h77#c77;,c77i7 occurr$4   
7vi7 ,sub/antiation requirem5t ,?is     
p>agraph %all n apply to any qualifi$   
disa/] contribution unless ! taxpay]    
obta9s f su* organization to :i* !      
contribution 0 made a contemporane\s    
writt5 ackn[l$gm5t 7)9 ! mean+ (        
subsection 7f77#h77 t su* contribution 0
 us$ 7or is to be us$7 = a purpose      
describ$ 9 clause 7iv77,,iii74  4  7b7  
,corporations  7#a7 ,9 g5]al ,p>agraph  
7#b7 ( section #agj7;b7 ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by       
r$esignat+ subp>agraph 7,c7 z           
subp>agraph 7,d7 & by ins]t+ aft]       
subp>agraph 7,b7 ! foll[+ new           
subp>agraph3  7,c7 ,qualifi$ disa/]     
contributions  7i7 ,9 g5]al ,any        
qualifi$ disa/] contribution %all be    
all[$ to ! ext5t t ! aggregate ( su*    
contributions does n exce$ ! excess (   
#bj p]c5t ( ! taxpay]'s taxable income  

ov] ! am\nt ( *>itable contributions    
all[$ "u subp>agraph 7,a74  7ii7        
,c>ryov] ,if ! aggregate am\nt (        
contributions describ$ 9 clause 7i7     
exce$s ! limitation "u clause 7i71 su*  
excess %all be treat$ 79 a mann]        
consi/5t ) ! rules ( subsection 7d77#a77
 z a *>itable contribution to :i* clause
 7i7 applies 9 ea* ( ! #e succe$+ ye>s 9
 ord] ( "t4  7iii7 ,qualifi$ disa/]     
contribution ,! t]m qualifi$ disa/]     
contribution has ! mean+ giv5 su* t]m "u
 p>agraph 7#b77;,f77iv74  7iv7          
,sub/antiation requirem5t ,?is p>agraph 
%all n apply to any qualifi$ disa/]     
contribution unless ! taxpay] obta9s f  
su* organization to :i* ! contribution 0
 made a contemporane\s writt5           
ackn[l$gm5t 7)9 ! mean+ ( subsection    
7f77#h77 t su* contribution 0 us$ 7or is
 to be us$7 = a purpose describ$ 9      
p>agraph 7#a77;,f77iv77,,iii74  4  7#b7 
,con=m+ am5dm5ts  7,a7 ,subp>agraph 7,a7
 ( section #agj7;b77#b7 ( su* ,code is  
am5d$ by /rik+ subp>agraph 7,b7 applies 

& ins]t+ subp>agraphs 7,b7 & 7,c7 apply4
  7,b7 ,subp>agraph 7,b7 ( section      
#agj7;b77#b7 ( su* ,code is am5d$ by    
/rik+ subp>agraph 7,a7 & ins]t+         
subp>agraphs 7,a7 & 7,c74  7c7          
,effective date ,! am5dm5ts made by ?is 
section %all apply to contributions aft]
 ,augu/ #ca1 #bjac4