#aac? ,,congress  #b;d ,session  ,s4    
#ahba  ,,an ,,act  ,to accel]ate !      
income tax b5efits = *>itable ca%       
contributions = ! relief ( victims (    
,typhoon ,haiyan 9 ! ,philipp9es4  #a4  
,%ort title ,?is ,act may be cit$ z !   
,philipp9es ,*>itable ,giv+ ,assi/ance  
,act4  #b4 ,accel]ation ( income tax    
b5efits = *>itable ca% contributions =  
relief ( victims ( ,typhoon ,haiyan 9 ! 
,philipp9es  7a7 ,9 g5]al ,= purposes ( 
section #agj ( ! ,int]nal ,rev5ue ,code 
( #aihf1 a taxpay] may treat any        
contribution describ$ 9 subsection 7b7  
made aft] ! date ( ! enactm5t ( ?is     
,act1 & be=e ,april #ae1 #bjad1 z if su*
 contribution 0 made on ,decemb] #ca1   
#bjac1 & n 9 #bjad4  7b7 ,contribution  
describ$ ,a contribution is describ$ 9  
?is subsection if su* contribution is a 
ca% contribution made = ! relief (      
victims 9 areas affect$ by ,typhoon     
,haiyan1 = :i* a *>itable contribution  
d$uction is all[able "u section #agj ( !
 ,int]nal ,rev5ue ,code ( #aihf4  7c7   

,recordkeep+ ,9 ! case ( a contribution 
describ$ 9 subsection 7b71 a telephone  
bill %[+ ! "n ( ! donee organization1 ! 
date ( ! contribution1 & ! am\nt ( !    
contribution %all be treat$ z meet+ !   
recordkeep+ requirem5ts ( section       
#agj7;f77#ag7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf4  ,pass$ ! ,s5ate ,m>* #f1     
#bjad4,secret>y