12 2 STA T .39 1 7PUBLIC LA W 11 0– 3 4 3 —O CT. 3 , 200 8(M)bysu bs ti tuti ng‘ ‘t heap p l i c able d isaste r date ’ ’ fo r ‘‘ A ugust 25, 2 0 05’’ in subsection (c)( 4 )(A)(ii), and ( N ) by substituting ‘‘ J anuary 1 , 2010’’ for ‘‘January 1, 200 7 ’’ in subsection (d)(2)(A)(ii) . (11) EMPLOYE E R E T E N T I ON C RE D IT F OR EMPLOYER SA FFECTED B YSE V ERE STORMS, TORNADOS, AND FLOODIN G . —S ec - tion 1400 R (a)— (A) by substituting ‘‘the applicable disaster date’’ for ‘‘August 2 8 , 2005’’ each place it appears, ( B ) by substituting ‘‘January 1, 200 9 ’’ for ‘‘January 1, 200 6 ’’ both places it appears, and ( C ) only w ith respect to eligible e m ployers who employed an a v erage of not more than 200 employees on business days during the ta x able year before the applicable disaster date. (12) T EMPORARY S U SPENSION OF LIMITATIONS ON C H ARI- TABLE CONTRIBUTIONS.—Section 1400S(a), by substituting the following paragraph for paragraph (4) thereof
‘‘(4) Q UALIFIED CONTRIBUTIONS.— ‘‘(A) I N GENERAL.— F or purposes of this subsection, the term ‘ q ualified contribution’ means any charitable contribu- tion (as defined in section 170(c)) if— ‘‘(i) such contribution— ‘‘(I) is paid during the period beginning on the earliest applicable disaster date for all States and ending on D ecember 3 1, 2008, in cash to an organi z ation described in section 170(b)(1)(A), and ‘‘(II) is made for relief efforts in 1 or more Midwestern disaster areas, ‘‘(ii) the taxpayer obtains from such organization contemporaneous written ac k nowledgment (within the meaning of section 170(f)(8)) that such contribution was used (or is to be used) for relief efforts in 1 or more Midwestern disaster areas, and ‘‘(iii) the taxpayer has elected the application of this subsection with respect to such contribution. ‘‘(B) E X CEPTION.—Such term shall not include a con- tribution by a donor if the contribution is— ‘‘(i) to an organization described in section 509(a)(3), or ‘‘(ii) for establishment of a new, or maintenance of an existing, donor advised fund (as defined in section 4966(d)(2)). ‘‘(C) APPLICATION OF ELECTION TO PARTNERSHIPS AND S CORPORATIONS.—In the case of a partnership or S corpora- tion, the election under subparagraph (A)(iii) shall be made separately by each partner or shareholder.’’. (13) SUSPENSION OF CERTAIN LIMITATIONS ON PERSONAL CASUALTY LOSSES.—Section 1400S(b)(1), by substituting ‘‘the applicable disaster date’’ for ‘‘August 25, 2005’’. (14) SPECIAL RULE FOR DETERMINING EARNED INCOME.— Section 1400S(d)— (A) by treating an individual as a qualified individual if such individual’s principal place of abode on the applicable disaster date was located in a Midwestern dis- aster area,
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