excess of 20 percent of the taxpayer's taxable income over the amount of charitable contributions allowed under subparagraph (A). (ii) Carryover If the aggregate amount of contributions described in clause (i) exceeds the limitation under clause (i), such excess shall be treated (in a manner consistent with the rules of subsection (d)(1)) as a charitable contribution to which clause (i) applies in each of the 5 succeeding years in order of time. (iii) Qualified disaster contribution The term qualified disaster contribution has the meaning given such term under paragraph (2)(F)(iv). (iv) Substantiation requirement This paragraph shall not apply to any qualified disaster contribution unless the taxpayer obtains from such organization to which the contribution was made a contemporaneous written acknowledgment (within the meaning of subsection (f)(8)) that such contribution was used (or is to be used) for a purpose described in paragraph (1)(F)(iv)(III). . (2) Conforming amendments (A) Subparagraph (A) of section 170(b)(2) of such Code is amended by striking subparagraph (B) applies and inserting subparagraphs (B) and (C) apply . (B) Subparagraph (B) of section 170(b)(2) of such Code is amended by striking subparagraph (A) and inserting subparagraphs (A) and (C) . (c) Effective date The amendments made by this section shall apply to disasters arising in taxable years ending after December 31, 2011. 103. Losses attributable to disasters in 2012, 2013, 2014, and 2015 (a) In general Section 165(h) of the Internal Revenue Code of 1986 is amended by redesignating paragraphs (3) and (4) as paragraphs (4) and (5), respectively, and by inserting after paragraph (2) the following: (3) Special rule for losses in federally declared disasters (A) In general If an individual has a net disaster loss for any taxable year, the amount determined under paragraph (2)(A)(ii) shall be the sum of— (i) such net disaster loss, and (ii) so much of the excess referred to in the matter preceding clause (i) of paragraph (2)(A) (reduced by the