,i #aad? ,,congress #a/ ,session ,h4 ,r4 #edd ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,janu>y #bg1 #bjae ,mr4 ,jeffries 7= himself & ,mr4 ,k+ ( ,new ,york7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to accel]ate ! income tax b5efits = *>itable ca% contributions = ! relief ( ! families ( ,new ,york ,police ,dep>tm5t ,detectives ,w5jian ,liu & ,rafael ,ramos1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,sla9 ,(fic] ,family ,support ,act ( #bjae4 #b4 ,accel]ation ( income tax b5efits = *>itable ca% contributions = relief ( ! families ( ,new ,york ,police ,dep>tm5t ,detectives ,w5jian ,liu & ,rafael ,ramos 7a7 ,9 g5]al ,= purposes ( section #agj ( ! ,int]nal ,rev5ue ,code ( #aihf a taxpay] may treat any contribution describ$ 9 subsection 7b7 made betwe5 ,janu>y #a1 #bjae1 & ,april #ae1 #bjae1 z if su* contribution 0 made on ,decemb] #ca1 #bjad1 & n 9 #bjae4 7b7 ,contribution describ$ ,a contribution is describ$ 9 ?is subsection if su* contribution is a ca% contribution made = ! relief ( ! families ( sla9 ,new ,york ,police ,dep>tm5t ,detectives ,w5jian ,liu & ,rafael ,ramos1 = :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 ,cl>ification t contribution w n fail ,to qualify z a *>itable contribution ,a ca% contribution made = ! relief ( ! families ( sla9 ,new ,york ,police ,dep>tm5t ,detectives ,w5jian ,liu & ,rafael ,ramos %all n fail to be treat$ z a *>itable contribution = purposes ( section #agj ( ! ,int]nal ,rev5ue ,code ( #aihf & subsection 7b7 ( ?is section m]ely because su* contribution is = ! exclusive b5efit ( su* families4 ,! prec$+ s5t5ce %all apply to contributions made on or aft] ,decemb] #bj1 #bjad4