Assistance Act would treat cash contributions made after January 1, 2014, and before March 1, 2014, for the relief of victims in the Republic of the Philippines affected by Typhoon Haiyan as having been made on December 31, 2013, for purposes of the tax deduction for charitable contributions. The bill would deem such a contribution as meeting the recordkeeping requirements of the Internal Revenue Code if the taxpayer produces a telephone bill showing the name of the donee organization and the date and amount of the contribution. Procedural history The Philippines Charitable Giving Assistance Act was introduced into the United States House of Representatives on December 12, 2013 by Rep. Eric Swalwell (D, CA-15). It was referred to the United States House Committee on Ways and Means and the United States House Committee on the Budget. On March 20, 2014, The Hill reported that the bill was expected to be considered the following week under a suspension of the rules. The House voted to pass the bill with a voice vote on March 24, 2014. The United States Senate voted to pass the bill by unanimous consent on March 25, 2014, and it was signed into law later that day by President Barack Obama. Debate and discussion Rep. Swalwell argued in favor the bill, which he introduced, saying "Typhoon Haiyan devastated many parts of the Philippines and we should make it as easy as possible for Americans who want to assist those affected by the storm." Swalwell saw the bill as providing "another incentive for Americans to donate and donate now - when their help is needed most." See also List of bills in the 113th United States Congress Income tax in the United States Acts of the 113th United States Congress Notes/References External links Library of Congress - Thomas H.R. 3771 beta.congress.gov H.R. 3771 GovTrack.us H.R. 3771 OpenCongress.org H.R. 3771 WashingtonWatch.com H.R. 3771 United States federal taxation legislation Acts of the 113th United States Congress United States federal income tax