The Philippines Charitable Giving Assistance Act (; ) allowed Americans to retroactively claim tax deductions for charitable donations made between January 1, 2014 and April 15, 2014 as donations made in the year 2013, which were made for the relief of victims of Typhoon Haiyan in the Philippines and nearby areas, after the Federal Trade Commission and State of Hawaii Department of Commerce and Consumer Affairs published advisories concerning Typhoon Haiyan charity scams. Under the law, the Internal Revenue Service accepted phone bills in lieu of documentation from 501(c)3 organizations for those donations made for the relief of victims of the typhoon. The typhoon did an estimated $1 billion in damage and killed thousands of people. The bill was introduced into the U.S. House of Representatives during the 113th United States Congress by Representative Eric Swalwell of California. A similar bill was sponsored in the United States Senate by Senator Mazie Hirono of Hawaii at the same time as the House version. The bill became law on March 25, 2014 after it was signed by President Barack Obama. Background Typhoon Haiyan, known as Typhoon Yolanda in the Philippines, was a powerful tropical cyclone that devastated portions of Southeast Asia, particularly the Philippines, on November 8, 2013. It is the deadliest Philippine typhoon on record, killing at least 6,201 people in that country alone. Haiyan is also the strongest storm recorded at landfall, and unofficially the strongest typhoon ever recorded in terms of wind speed. As of January 2014, bodies were still being found. The cyclone caused catastrophic destruction in the Visayas, particularly on Samar and Leyte. According to UN officials, about 11 million people have been affected and many have been left homeless. The United States government gave the Philippines $52 million worth of aid and deployed the United States Marines, United States Navy and United States Air Force in order to assist with the humanitarian operations. This was seen by observers as part of the Asia pivot that the United States government had previously announced. The Philippine government had been discussing with the U.S. plans regarding the deployment of U.S. military troops within the country. Aid contributions of the U.S. was seen as a sign of goodwill in order to further strengthen relations. Provisions of the bill This summary is based largely on the summary provided by the Congressional Research Service, a public domain source. The Philippines Charitable Giving