,,ii  #aac? ,,congress  #a/ ,session    
,s4 #ahba  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,decemb] #ab           
7legislative day1 ,decemb] #aa71        
#bjac,ms4 ,hirono 7= h]self & ,mr4      
,hell]7 introduc$ ! foll[+ bill2 :i* 0  
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,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] ,janu>y #a1 #bjad1 & be=e ,m>*
 #a1 #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  7d7    
,,paygo ,all applicable provisions 9 ?is
 section are designat$ z an em]g5cy =   
purposes ( pay-z-y-g pr9ciples4