H.R.241
1-6-05, Passed House & Senate by Unanimous Consent
1-7-05, Became Public Law 109-1
One Hundred Ninth Congress
of the United States of America
AT THE FIRST SESSION
Begun and held at the City of Washington on Tuesday,
the fourth day of January, two thousand and five
An Act
To accelerate the income tax benefits for charitable cash contributions
for the relief of victims of the Indian Ocean tsunami.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. ACCELERATION OF INCOME TAX BENEFITS FOR CHARITABLE CASH CONTRIBUTIONS
FOR RELIEF OF INDIAN OCEAN TSUNAMI VICTIMS.
(a) IN GENERAL- For purposes of section 170 of the Internal Revenue Code of
1986, a taxpayer may treat any contribution described in subsection (b) made
in January 2005 as if such contribution was made on December 31, 2004, and
not in January 2005.
(b) CONTRIBUTION DESCRIBED- A contribution is described in this subsection
if such contribution is a cash contribution made for the relief of victims
in areas affected by the December 26, 2004, Indian Ocean tsunami for which
a charitable contribution deduction is allowable under section 170 of the
Internal Revenue Code of 1986.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.
END
