,,ii  #aacth ,,congress  #ast ,session  
,s4 #ahba  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,december #ab  
7legislative day1 ,december #aa71       
#bjac,ms4 ,hirono 7for herself and ,mr4 
,heller7 introduced the following bill2 
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,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 ,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 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  7d7 ,,paygo   
,all applicable provisions in this      
section are designated as an emergency  
for purposes of pay-as-you-go           
principles4