WASHINGTON, D.C. – Ways and Means Committee Chairman Sander M. Levin (D-MI) and Ranking Member Dave Camp (R-MI) today introduced legislation that would allow individuals who make charitable contributions to victims of the earthquake in Chile (prior to April 15, 2010) to claim an itemized charitable deduction on their 2009 tax return instead of having to wait until next year to claim these deductions on their 2010 tax return. The bill also includes a provision that would extend the ability to claim the charitable deduction for contributions made to assist victims of the earthquake in Haiti to the same date on 2009 tax returns. Please click here to view text of the legislation.
“Americans are deeply committed to helping those in need and this is on full display with respect to the assistance they have provided our neighbors in Chile and Haiti,” said Ways and Means Committee Chairman Sander Levin (D-MI). “Millions of families have given selflessly, even in uncertain economic times, so that those struck by natural disaster may begin rebuilding their lives. This bill will encourage those who are considering a donation to take action now. I want to thank Ranking Member Camp for helping to move this legislation forward, and urge its swift passage.”
“This bill will extend needed help to the people of Chile and enhance the assistance already being provided to the Haiti earthquake victims,” said Ways and Means Ranking Member Dave Camp (R-MI). “By making charitable donations made before April 15, 2010 deductible for the 2009 tax year, we will encourage even greater and immediate giving. These donations will provide critical relief to the victims of these tragic disasters. I thank Chairman Levin for his work on this important legislation and hope all of our colleagues will support this bill.”
On January 20, 2010 the House of Representatives unanimously passed H.R. 4462, legislation that allows individuals who make charitable contributions to assist victims of the earthquake in Haiti to claim an itemized charitable deduction on their 2009 tax return. President Obama signed the bill into law on January 22, 2010.
In January of 2005, Congress enacted this type of relief for individuals that made charitable contributions to assist victims of the Indian Ocean tsunami that occurred in late December of 2004. That bill (H.R. 241 in the 109th Congress) passed the House of Representatives without objection and subsequently passed the Senate by unanimous consent.