Public Law 109-1
1ST SESSION
An Act
To accelerate the income tax benefits for charitable cash contributions for the relief of victims of the Indian Ocean tsunami.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. ACCELERATION OF INCOME TAX BENEFITS FOR CHARITABLE CASH CONTRIBUTIONS FOR RELIEF OF INDIAN OCEAN TSUNAMI VICTIMS.
[edit]- (a) In General.—
- For purposes of section 170 of the Internal Revenue Code of 1986, a taxpayer may treat any contribution described in subsection (b) made in January 2005 as if such contribution was made on December 31, 2004, and not in January 2005.
- (b) Contribution Described.—
- A contribution is described in this subsection if such contribution is a cash contribution made for the relief of victims in areas affected by the December 26, 2004, Indian Ocean tsunami for which a charitable contribution deduction is allowable under section 170 of the Internal Revenue Code of 1986.
Approved January 7, 2005.
Legislative History
[edit]- CONGRESSIONAL RECORD, Vol. 151 (2005):
- Jan. 6, considered and passed House and Senate.
This work is in the public domain in the U.S. because it is an edict of a government, local or foreign. See § 313.6(C)(2) of the Compendium II: Copyright Office Practices. Such documents include "legislative enactments, judicial decisions, administrative rulings, public ordinances, or similar types of official legal materials" as well as "any translation prepared by a government employee acting within the course of his or her official duties."
These do not include works of the Organization of American States, United Nations, or any of the UN specialized agencies. See Compendium III § 313.6(C)(2) and 17 U.S.C. 104(b)(5).
A non-American governmental edict may still be copyrighted outside the U.S. Similar to {{PD-in-USGov}}, the above U.S. Copyright Office Practice does not prevent U.S. states or localities from holding copyright abroad, depending on foreign copyright laws and regulations.
Public domainPublic domainfalsefalse