,,ii  #aafth ,,congress  #b;d ,session  
,s4 #cebe  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,march #ah1    
#bjbj,mrs4 ,shaheen introduced the      
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to allow a tax credit for   
certain coronavirus-related charitable  
contributions for taxable year #bjbj4   
#a4 ,short title ,this ,act may be cited
 as the ,supporting ,charitable         
,institutions ,act of #bjbj4  #b4       
,credit for coronavirus-related         
charitable contributions  7a7 ,in       
general ,in the case of an individual   
who elects the application of this      
section1 there shall be allowed as a    
credit against the tax imposed by       
chapter #a of the ,internal ,revenue    
,code of #aihf for the first taxable    
year ending on or after ,december #ca1  
#bjbj1 an amount equal to #bd percent of
 so much of the qualified contributions 
made by the individual as does not      
exceed-- 7#a7 #h1jjj1 in the case of a  

joint return2  7#b7 #f1jjj1 in the case 
of a head of household 7as defined in   
section #b7;b7 of the ,internal ,revenue
 ,code of #aihf72 and  7#c7 #d1jjj1 in  
any other case4  7b7 ,qualified         
contributions  7#a7 ,in general ,for    
purposes of this section1 the term      
qualified contributions means the       
charitable contributions 7as defined in 
section #agj7;c7 of the ,internal       
,revenue ,code of #aihf7 made by an     
individual which are paid-- 7,a7 in     
cash2  7,b7 during calendar year #bjbj2 
7,c7 to an organization described in    
section #agj7;b77#a77;,a7 of such ,code2
 and  7,d7 for relief efforts connected 
to the ,,sars-,co,v-#b or ,coronavirus  
,disease #bjai 7abbreviated as          
,,covid-#ai7 outbreak in the ,united    
,states4  7#b7 ,contemporaneous written 
acknowledgement ,such term shall not    
include any contribution unless 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        
paragraph 7#a77;,d74  7#c7 ,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 #aihf2 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  7c7 ,credit rules  7#a7       
,credit treated as nonrefundable        
personal credit ,the credit under this  
section shall be treated as a credit    
allowed under subpart ,a of part ,,iv of
 subchapter ,a of chapter #a of the     
,internal ,revenue ,code of #aihf4  7#b7
 ,carryforwards of unused credit ,if the
 credit allowable under subsection 7a7  
for the taxable year exceeds the        
limitation imposed by section #bf7;a7 of
 such ,code for such taxable year1      

reduced by the sum of the credits       
allowable under such subpart ,a 7other  
than this section71 such excess shall be
 treated as excess charitable           
contributions for such year for purposes
 of section #agj of such ,code and      
carried forward according to the rules  
of section #agj7;d77#a7 of such ,code4  
7#c7 ,coordination with deduction for   
charitable contributions ,except as     
provided in paragraph 7#b71 any         
qualified contribution with respect to  
which a credit is allowed under         
subsection 7a7 shall not be treated as a
 charitable contribution for purposes of
 the deduction determined under section 
#agj of the ,internal ,revenue ,code of 
#aihf4