#aacth ,,congress  #b;d ,session  ,s4   
#ahba  ,,an ,,act  ,to accelerate the   
income tax benefits for charitable cash 
contributions for the relief of victims 
of ,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  
the date of the enactment of this ,act1 
and before ,april #ae1 #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 areas     
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  ,passed the   
,senate ,march #f1 #bjad4,secretary