(31), by striking the period at the end of paragraph (32) and inserting , plus , and by adding at the end the following new paragraph: (33) the qualified disaster employee retention credit determined under section 45T(a). . (c) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 45T. Employee retention credit for employers affected by qualified disasters. . (d) Effective date The amendments made by this section shall apply to disasters occurring after December 31, 2017. 5. Other disaster-related tax relief provisions (a) Temporary suspension of limitations on charitable contributions Section 170 of the Internal Revenue Code of 1986 is amended by redesignating subsection (p) as subsection (q) and by inserting after subsection (o) the following new subsection: (p) Temporary suspension of limitations on charitable contributions (1) In general Except as otherwise provided in paragraph (2), subsection (b) shall not apply to qualified contributions and such contributions shall not be taken into account for purposes of applying subsections (b) and (d) to other contributions. (2) Treatment of excess contributions (A) Individuals In the case of an individual— (i) Limitation Any qualified contribution shall be allowed only to the extent that the aggregate of such contributions does not exceed the excess of the taxpayer’s contribution base over the amount of all other charitable contributions allowed under subsection (b)(1). (ii) Carryover If the aggregate amount of qualified contributions made in the contribution year (within the meaning of subsection (d)(1)) exceeds the limitation of clause (i), such excess shall be added to the excess described in the portion of subparagraph (A) of such subsection which precedes clause (i) thereof for purposes of applying such subsection. (B) Corporations In the case of a corporation— (i) Limitation Any qualified contribution shall be allowed only to the extent that the