,,ii  #aaeth ,,congress  #ast ,session  
,s4 #ehg  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,march #i1 #bjag    
,mr4 ,roberts introduced the following  
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to limit substantiation       
requirements for charitable             
contributions to returns submitted by   
the donor4  #a4 ,short title  ,this ,act
 may be cited as the ,protecting        
,charitable ,contributions ,act of      
#bjag4  #b4 ,modification of            
substantiation requirements for         
charitable contributions  7a7 ,in       
general ,paragraph 7#h7 of section      
#agj7;f77#h7 of the ,internal ,revenue  
,code of #aihf is amended by striking   
subparagraph 7,d7 and by redesignating  
subparagraph 7,e7 as subparagraph 7,d74 
7b7 ,effective date ,the amendments made
 by this section shall apply to         
contributions made in taxable years     
beginning after ,december #ca1 #bjaf4