this section. . (b) Clerical amendment The table of sections for part VI of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 198 the following item: Sec. 198A. Expensing of qualified disaster expenses. . (c) Effective date The amendment made by this section shall apply to amounts paid or incurred after December 31, 2011, in connection with disasters declared after such date. 102. Increased limitation on charitable contributions for disaster relief (a) Individuals Paragraph (1) of section 170(b) of the Internal Revenue Code of 1986 is amended by redesignating subparagraphs (F) and (G) as subparagraphs (G) and (H), respectively, and by inserting after subparagraph (E) the following new subparagraph: (F) Qualified disaster contributions (i) In general Any qualified disaster contribution shall be allowed to the extent that the aggregate of such contributions does not exceed the excess of 80 percent of the taxpayer's contribution base over the amount of all other charitable contributions allowable under this paragraph. (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) Coordination with other subparagraphs For purposes of applying this subsection and subsection (d)(1), contributions described in clause (i) shall not be treated as described in subparagraph (A) and such subparagraph shall be applied without regard to such contributions. (iv) Qualified disaster contributions For purposes of this subparagraph, the term qualified disaster contribution means any charitable contribution if— (I) such contribution is for relief efforts related to a federally declared disaster (as defined in section 165(h)(3)(C)(i)), (II) such contribution is made during the period beginning on the