,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #ddae  ,,in ,,the ,,house ,,of  
,,representatives  ,september #ai1      
#bjai,mr4 ,diaz-,balart 7for himself1   
,ms4 ,shalala1 and ,mr4 ,spano7         
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to provide a       
temporary increase in the limitation on 
deductible contributions made for relief
 efforts related to ,hurricane ,dorian4 
#a4 ,temporary increase in limitation on
 deductible contributions made for      
relief efforts related to ,hurricane    
,dorian  7a7 ,suspension of current     
limitation ,except as otherwise provided
 in paragraph 7#b71 qualified           
contributions shall be disregarded in   
applying subsections 7b7 and 7d7 of     
section #agj of the ,internal ,revenue  
,code of #aihf4  7b7 ,application of    
increased limitation ,for purposes of   
section #agj of the ,internal ,revenue  
,code of #aihf-- 7#a7 ,individuals ,in  
the case of an individual--  7,a7       

,limitation ,any qualified contribution 
shall be allowed as a deduction only to 
the extent that the aggregate of such   
contributions does not exceed the excess
 of the taxpayer's contribution base 7as
 defined in subparagraph 7,h7 of section
 #agj7;b77#a7 of such ,code7 over the   
amount of all other charitable          
contributions allowed under section     
#agj7;b77#a7 of such ,code4  7,b7       
,carryover ,if the aggregate amount of  
qualified contributions made in the     
contribution year 7within the meaning of
 section #agj7;d77#a7 of such ,code7    
exceeds the limitation of subparagraph  
7,a71 such excess shall be added to the 
excess described in section             
#agj7;b77#a77;,g77ii74  7#b7            
,corporations ,in the case of a         
corporation-- 7,a7 ,limitation ,any     
qualified contribution shall be allowed 
as a deduction only to the extent that  
the aggregate of such contributions does
 not exceed the excess of the taxpayer's
 taxable income 7as determined under    

paragraph 7#b7 of section #agj7;b7 of   
such ,code7 over the amount of all other
 charitable contributions allowed under 
such paragraph4  7,b7 ,carryover ,if the
 aggregate amount of qualified          
contributions made in the contribution  
year 7within the meaning of section     
#agj7;d77#b7 of such ,code7 exceeds the 
limitation of subparagraph 7,a71 such   
excess shall be appropriately taken into
 account under section #agj7;d77#b7     
subject to the limitations thereof4  7c7
 ,qualified contributions  7#a7 ,in     
general ,for purposes of this section1  
the term qualified contribution means   
any charitable contribution 7as defined 
in section #agj7;c7 of the ,internal    
,revenue ,code of #aihf7 if--  7,a7 such
 contribution-- 7i7 is made after       
,august #bc1 #bjai1 and before ,january 
#a1 #bjbj1 in cash to an organization   
described in section #agj7;b77#a77;,a7  
of such ,code1 and  7ii7 is made for    
relief efforts related to ,hurricane    
,dorian1  7,b7 the taxpayer obtains from

 such organization contemporaneous      
written acknowledgment 7within the      
meaning of section #agj7;f77#h7 of such 
,code7 that such contribution was used  
7or is to be used7 for relief efforts   
described in subparagraph 7,a77ii71 and 
7,c7 the taxpayer has elected the       
application of this subsection with     
respect to such contribution4  7#b7     
,exception ,such term shall not include 
a contribution by a donor if the        
contribution is--  7,a7 to an           
organization described in section       
#eji7;a77#c7 of the ,internal ,revenue  
,code of #aihf1 or  7,b7 for the        
establishment of a new1 or maintenance  
of an existing1 donor advised fund 7as  
defined in section #diff7;d77#b7 of such
 ,code74  7#c7 ,application of election 
to partnerships and s corporations ,in  
the case of a partnership or ,s         
corporation1 the election under         
paragraph 7#a77;,c7 shall be made       
separately by each partner or           
shareholder4