Philippines Charitable Giving Assistance Act

The Philippines Charitable Giving Assistance Act (H.R. 3771; Pub. L.Tooltip Public Law (United States) 113–92 (text) (PDF)) 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 [1] [2] 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.[3] The typhoon did an estimated $1 billion in damage and killed thousands of people.[4]

Philippines Charitable Giving Assistance Act
Great Seal of the United States
Long titleTo accelerate the income tax benefits for charitable cash contributions for the relief of victims of the Typhoon Haiyan in the Philippines.
Announced inthe 113th United States Congress
Sponsored byRep. Eric Swalwell (D, CA-15)
Number of co-sponsors12
Codification
Acts affectedInternal Revenue Code of 1986
Legislative history

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.[5] The bill became law on March 25, 2014 after it was signed by President Barack Obama.[6]

Background
Main article: Typhoon Haiyan
Map of damaged houses by municipality showing track of storm, from the United Nations, as of November 18, 2013

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,[7] killing at least 6,201 people in that country alone.[8] Haiyan is also the strongest storm recorded at landfall, and unofficially the strongest typhoon ever recorded in terms of wind speed.[9] As of January 2014, bodies were still being found.[10] 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.[11]

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.[12][13] 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.[14]

Provisions of the bill

This summary is based largely on the summary provided by the Congressional Research Service, a public domain source.[3]

The Philippines Charitable Giving Assistance Act would treat cash contributions made after January 1, 2014, and before March 1, 2014, for the relief of victims in the Republic of the Philippines affected by Typhoon Haiyan as having been made on December 31, 2013, for purposes of the tax deduction for charitable contributions. The bill would deem such a contribution as meeting the recordkeeping requirements of the Internal Revenue Code if the taxpayer produces a telephone bill showing the name of the donee organization and the date and amount of the contribution.[3]

Procedural history

The Philippines Charitable Giving Assistance Act was introduced into the United States House of Representatives on December 12, 2013 by Rep. Eric Swalwell (D, CA-15).[6] It was referred to the United States House Committee on Ways and Means and the United States House Committee on the Budget. On March 20, 2014, The Hill reported that the bill was expected to be considered the following week under a suspension of the rules.[4] The House voted to pass the bill with a voice vote on March 24, 2014.[6] The United States Senate voted to pass the bill by unanimous consent on March 25, 2014, and it was signed into law later that day by President Barack Obama.[6]

Debate and discussion

Rep. Swalwell argued in favor the bill, which he introduced, saying "Typhoon Haiyan devastated many parts of the Philippines and we should make it as easy as possible for Americans who want to assist those affected by the storm."[4] Swalwell saw the bill as providing "another incentive for Americans to donate and donate now - when their help is needed most."[4]

See also

Notes/References
  1. "How to Help Victims of Typhoon Haiyan in the Philippines". U.S. Federal Trade Commission (FTC).
  2. "BEWARE TYPHOON HAIYAN DONATION SCAMS!". State of Hawaii, Department of Commerce and Consumer Affairs, Blog.
  3. "H.R. 3771 - Summary". United States Congress. Retrieved 21 March 2014.
  4. Kasperowicz, Pete (20 March 2014). "House looks to boost Philippines typhoon recovery efforts". The Hill. Retrieved 21 March 2014.
  5. Blair, Chad (13 December 2013). "Hanabusa, Hirono Co-Sponsor Philippines Charitable Giving Assistance Act". Honolulu Civil Beat.
  6. "H.R. 3771 - All Actions". United States Congress. Retrieved 21 March 2014.
  7. Typhoon Haiyan death toll rises over 5,000 (Report). BBC. November 22, 2013. Retrieved November 22, 2013.
  8. "SitRep No. 107 Effects of Typhoon "Yolanda" (Haiyan)" (PDF). National Disaster Risk Reduction and Management Council. March 14, 2014. Archived from the original (PDF) on March 15, 2014. Retrieved March 14, 2013.
  9. Fischetti, Mark (November 27, 2013). "Was Typhoon Haiyan a Record Storm?". Scientific American. Retrieved November 27, 2013.
  10. Joey Gabieta (January 9, 2014). "More bodies turning up in Tacloban". Philippine Daily Inquirer. Asia News Network. Archived from the original on January 25, 2014. Retrieved January 21, 2014.
  11. "Tacloban: City at the centre of the storm". BBC. November 12, 2013. Retrieved November 13, 2013.
  12. "Haiyan: U.S., Britain Send Warships to Philippines as New Weather Disturbance Threatens Relief Operations". The International Business Times. November 13, 2013. Archived from the original on November 14, 2013. Retrieved November 15, 2013.
  13. Mogato, Manuel (23 November 2014). "U.S. Military Scales Down Aid Efforts In Philippines". Huffington Post (Reuters). Retrieved 21 March 2014.
  14. "The US Disaster Relief Mission In The Philippines Has Big Strategic Implications". The Business Insider. November 13, 2013. Retrieved November 15, 2013.
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