,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #fdih  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #ad1 #bjbj,ms4 
,om> 7= h]self1 ,mr4 ,y>mu?1 ,ms4       
,p+ree1 & ,mr4 ,kilm]7 introduc$ !      
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to e/abli% special tempor>y rules      
relat+ to ! *>itable d$uction = !       
donation ( h& sanitiz] by a di/ill$     
spirits op]ation1 & = o!r purposes4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,sanit>y ,access ,= ,ev]yone ,act (     
#bjbj or ! ,,safe ,act ( #bjbj4  #b4    
,tempor>y increase 9 limitation on c]ta9
 qualifi$ contributions  7a7 ,susp5sion 
( curr5t limitation ,except z o!rwise   
provid$ 9 subsection 7b71 qualifi$      
contributions ( h& sanitiz] %all be     
disreg>d$ 9 apply+ subsections 7b7 & 7d7
 ( section #agj ( ! ,int]nal ,rev5ue    
,code ( #aihf4  7b7 ,application (      
increas$ limitation ,= purposes (       
section #agj ( ! ,int]nal ,rev5ue ,code 
( #aihf-- 7#a7 ,individuals ,9 ! case ( 

an individual-- 7,a7 ,limitation ,any   
qualifi$ contribution ( h& sanitiz] %all
 be all[$ z a d$uction only to ! ext5t t
 ! aggregate ( su* contributions does n 
exce$ ! excess ( ! taxpay]'s            
contribution base 7z def9$ 9 subp>agraph
 7,h7 ( section #agj7;b77#a7 ( su*      
,code7 ov] ! am\nt ( all o!r *>itable   
contributions all[$ "u section          
#agj7;b77#a7 ( su* ,code4  7,b7 ,c>ryov]
 ,if ! aggregate am\nt ( qualifi$       
contributions ( h& sanitiz] made 9 !    
contribution ye> 7)9 ! mean+ ( section  
#agj7;d77#a7 ( su* ,code7 exce$s !      
limitation ( clause 7i71 su* excess %all
 be add$ to ! excess describ$ 9 section 
#agj7;b77#a77;,g77ii74  7#b7            
,corporations ,9 ! case ( a             
corporation-- 7,a7 ,limitation ,any     
qualifi$ contribution ( h& sanitiz] %all
 be all[$ z a d$uction only to ! ext5t t
 ! aggregate ( su* contributions does n 
exce$ ! excess ( ! taxpay]'s taxable    
income 7z det]m9$ "u p>agraph 7#b7 (    
section #agj7;b7 ( su* ,code7 ov] !     

am\nt ( all o!r *>itable contributions  
all[$ "u su* p>agraph4  7,b7 ,c>ryov]   
,if ! aggregate am\nt ( qualifi$        
contributions ( h& sanitiz] made 9 !    
contribution ye> 7)9 ! mean+ ( section  
#agj7;d77#b7 ( su* ,code7 exce$s !      
limitation ( clause 7i71 su* excess %all
 be appropriately tak5 into acc\nt "u   
section #agj7;d77#b7 subject to !       
limitations !re(4  7c7 ,qualifi$        
contributions ( h& sanitiz]  7#a7 ,9    
g5]al ,= purposes ( ?is subsection1 !   
t]m qualifi$ contribution ( h& sanitiz] 
means a contribution ( prop]ty z        
describ$ 9 section #agj7;e77#c77;,a7 (  
su* ,code if-- 7,a7 su* prop]ty is h&   
sanitiz] contribut$-- 7i7 by a di/ill$  
spirits op]ation1 &  7ii7 dur+ ! p]iod  
beg9n+ on ,febru>y #a1 #bjbj1 & end+    
,decemb] #ca1 #bjbj4  7#b7 ,special     
rules  7,a7 ,treatm5t = contributions ( 
h& sanitiz] by individuals &            
corporations ,9 ! case ( a *>itable     
contribution ( h& sanitiz]1 p>agraph    
7#c7 ( section #agj7;e7 ( su* ,code %all

 be appli$ to su* contribution )\t reg>d
 to :e!r ! contribution is made by a ,c 
corporation4  7,b7 ,contributions ( h&  
sanitiz] to =-pr(it entities ,9 ! case (
 a *>itable contribution ( h& sanitiz]1 
donations to =-pr(it hospitals1 nurs+   
homes1 s5ior c>e facilities1 & bus9esses
 deem$ ess5tial by local1 ,/ate1 or     
,f$]al ,gov]nm5ts w be treat$ z qualifi$
 contributions "u section #agj7;e77#c7 (
 su* ,code4  7,c7 ,det]m9ation ( fair   
m>ket value ,9 ! case ( any contribution
 ( h& sanitiz] :i* _c or w n be sold by 
reason ( be+ produc$ by ! taxpay]       
exclusively = ! purposes ( transf]r+ !  
h& sanitiz] to an organization describ$ 
9 section #agj7;e77#c77;,a7 ( su* ,code1
 ! fair m>ket value ( su* contribution  
%all be det]m9$-- 7i7 by tak+ into      
acc\nt ! price at :i* ! same or         
sub/antially ! same items 7z to bo? type
 & quality7 are sold by ! taxpay] at !  
"t ( ! contribution 7or1 if n s sold at 
su* "t1 9 ! rec5t pa/71 or1 if produc$  
solely = donation1 by tak+ into acc\nt !

 price at :i* ! same or sub/antially !  
same items are sold on ! op5 m>ket4     
7#c7 ,di/ill$ spirits op]ation ,! t]m   
di/ill$ spirits op]ation has ! mean+    
giv5 su* t]m 9 section #ejjb7;a77#b7 (  
su* ,code4  7#d7 ,h& sanitiz] ,=        
purposes ( ?is section1 ! t]m h&        
sanitiz] means any antiseptic rub       
manufactur$ 9 accordance ) ! foll[+     
,food & ,drug ,adm9i/ration regulations 
& guidel9es3 7,a7 ,safety &             
,effectiv5ess ( ,consum] ,antiseptic    
,rubs2 ,topical ,antimicrobial ,drug    
,products = ,ov]-!-,c\nt] ,human ,use1  
publi%$ on ,april #ab1 #bjai 7or any    
successor regulation74  7,b7 ,policy =  
,tempor>y ,comp\nd+ ( ,c]ta9            
,alcohol-,bas$ ,h& ,sanitiz] ,products  
,dur+ ! ,public ,heal? ,em]g5cy1 publi%$
 ,m>* #bg1 #bjbj 7or any successor      
regulation74  7,c7 ,any o!r policy ( !  
,food & ,drug ,adm9i/ration au?oriz+ !  
production ( h& sanitiz] or antiseptic  
rub4  7d7 ,regulations ,! ,secret>y ( ! 
,treasury 7or ! ,secret>y's delegate7   

%all prescribe su* regulations or o!r   
guidance z may be necess>y to c>ry out !
 purposes ( ?is section4  7e7 ,effective
 date ,?is section %all apply to        
qualifi$ contributions ( h& sanitiz]    
made 9 taxable ye>s beg9n+ aft] ,decemb]
 #ca1 #bjai1 & be=e ,janu>y #a1 #bjba4