,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #bdgf  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #ab1 #bjai   
,mr4 ,scott ( ,florida 7= himself1 ,mr4 
,rubio1 ,mr4 ,isakson1 & ,mr4 ,graham7  
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to provide a       
tempor>y increase 9 ! limitation on     
d$uctible contributions made = relief   
ef=ts relat$ to ,hurricane ,dorian4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,hurricane ,dorian ,*>itable ,giv+ ,act4
  #b4 ,tempor>y increase 9 limitation on
 d$uctible contributions made = relief  
ef=ts relat$ to ,hurricane ,dorian  7a7 
,susp5sion ( curr5t limitation ,except z
 o!rwise provid$ 9 p>agraph 7#b71       
qualifi$ contributions %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 %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 made 9 ! contribution ye> 
7)9 ! mean+ ( section #agj7;d77#a7 ( su*
 ,code7 exce$s ! limitation (           
subp>agraph 7,a71 su* excess %all be    
add$ to ! excess describ$ 9 section     
#agj7;b77#a77;,g77ii74  7#b7            
,corporations ,9 ! case ( a             
corporation-- 7,a7 ,limitation ,any     
qualifi$ contribution %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 made 9 !
 contribution ye> 7)9 ! mean+ ( section 
#agj7;d77#b7 ( su* ,code7 exce$s !      
limitation ( subp>agraph 7,a71 su*      
excess %all be appropriately tak5 into  
acc\nt "u section #agj7;d77#b7 subject  
to ! limitations !re(4  7c7 ,qualifi$   
contributions  7#a7 ,9 g5]al ,= purposes
 ( ?is section1 ! t]m qualifi$          
contribution means any *>itable         
contribution 7z def9$ 9 section #agj7;c7
 ( ! ,int]nal ,rev5ue ,code ( #aihf7    
if--  7,a7 su* contribution-- 7i7 is    
made aft] ,augu/ #bc1 #bjai1 & be=e     
,janu>y #a1 #bjbj1 9 ca% to an          
organization describ$ 9 section         
#agj7;b77#a77;,a7 ( su* ,code2 &  7ii7  
is made = relief ef=ts relat$ to        
,hurricane ,dorian2  7,b7 ! taxpay]     
obta9s f su* organization contemporane\s
 writt5 ackn[l$gm5t 7)9 ! mean+ (       
section #agj7;f77#h7 ( su* ,code7 t su* 
contribution 0 us$ 7or is to be us$7 =  
relief ef=ts describ$ 9 subp>agraph     

7,a77ii72 &  7,c7 ! taxpay] has elect$ !
 application ( ?is subsection ) respect 
to su* contribution4  7#b7 ,exception   
,su* t]m %all n include a contribution  
by a donor if ! contribution is--  7,a7 
to an organization describ$ 9 section   
#eji7;a77#c7 ( ! ,int]nal ,rev5ue ,code 
( #aihf2 or  7,b7 = ! e/abli%m5t ( a    
new1 or ma9t5ance ( an exi/+1 donor     
advis$ fund 7z def9$ 9 section          
#diff7;d77#b7 ( su* ,code74  7#c7       
,application ( election to p>tn]%ips &  
,s corporations ,9 ! case ( a p>tn]%ip  
or ,s corporation1 ! election "u        
p>agraph 7#a77;,c7 %all be made         
sep>ately by ea* p>tn] or %>ehold]4