,,ii  #aag? ,,congress  #a/ ,session    
,s4 #biea  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,octob] #g1 #bjba,mrs4 
,blackburn introduc$ ! foll[+ bill2 :i* 
0 read twice & ref]r$ to ! ,committee on
 ,f9ance  ,a ,,bill  ,to all[ a tax     
cr$it = c]ta9 *>itable contributions    
relat$ to ! evacuation ( c]ta9          
individuals f ,afghani/an4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,aid+   
,afghan ,allies ,act4  #b4 ,cr$it =     
*>itable contributions = ! evacuation ( 
c]ta9 individuals f ,afghani/an  7a7 ,9 
g5]al ,9 ! case ( a taxpay] :o elects ! 
application ( ?is section1 !re %all be  
all[$ z a cr$it aga9/ ! tax impos$ by   
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf = ! taxable ye>1 an am\nt equal to
 s mu* ( ! qualifi$ contributions made  
by ! taxpay] dur+ ! taxable ye> z does n
 exce$ #cjj4  7b7 ,qualifi$             
contributions  7#a7 ,9 g5]al ,= purposes
 ( ?is section1 ! t]m qualifi$          
contributions means ! *>itable          
contributions 7z def9$ 9 section        

#agj7;c7 ( ! ,int]nal ,rev5ue ,code (   
#aihf7 made by an individual :i* are    
paid-- 7,a7 9 ca%2  7,b7 dur+ ! p]iod   
beg9n+ on ,augu/ #ad1 #bjba1 & end+ on  
,septemb] #cj1 #bjbb2  7,c7 to an       
organization describ$ 9 section         
#agj7;b77#a77;,a7 ( su* ,code2 &  7,d7 =
 ! evacuation ( eligible individuals f  
,afghani/an4  7#b7 ,contemporane\s      
writt5 ackn[l$gm5t ,su* t]m %all n      
include any contribution unless !       
taxpay] obta9s f su* organization       
contemporane\s writt5 ackn[l$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    
p>agraph 7#a77;,d74  7#c7 ,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  7c7        

,eligible individual ,= purposes (      
subsection 7b77#a77;,d71 ! t]m eligible 
individual means an individual :o is--  
7#a7 a citiz5 or lawful p]man5t resid5t 
( ! ,unit$ ,/ates2  7#b7 an ,afghan     
citiz5 or national :o has submitt$ a    
petition = special immigrant /atus "u ! 
,immigration & ,nationality ,act2 or    
7#c7 any o!r ,afghan citiz5 or national 
:o meets su* requirem5ts z provid$ by ! 
,secret>y ( ! ,treasury 7or !           
,secret>y's delegate71 9 consultation ) 
! ,secret>y ( ,/ate4  7d7 ,cr$it rules  
7#a7 ,cr$it treat$ z nonrefundable      
p]sonal cr$it ,! cr$it "u ?is section   
%all be treat$ z a cr$it all[$ "u subp>t
 ,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a (
 ! ,int]nal ,rev5ue ,code ( #aihf4  7#b7
 ,c>ry=w>ds ( unus$ cr$it ,if ! cr$it   
all[able "u subsection 7a7 = ! taxable  
ye> exce$s ! limitation impos$ by       
section #bf7;a7 ( su* ,code = su*       
taxable ye>1 r$uc$ by ! sum ( ! cr$its  
all[able "u su* subp>t ,a ( su* ,code1  
su* excess %all be treat$ z excess      

*>itable contributions = su* ye> =      
purposes ( section #agj ( su* ,code &   
c>ri$ =w>d accord+ to ! rules ( section 
#agj7;b77#a77;,g77ii7 ( su* ,code4  7#c7
 ,coord9ation ) d$uction = *>itable     
contributions ,except z provid$ 9       
p>agraph 7#b71 any qualifi$ contribution
 ) respect to :i* a cr$it is all[$ "u   
subsection 7a7 %all n be treat$ z a     
*>itable contribution = purposes ( !    
d$uction det]m9$ "u section #agj ( !    
,int]nal ,rev5ue ,code ( #aihf4