TAX TREATMENT OF AMOUNTS PAID TO CHARITY.

SEC. 602. TAX TREATMENT OF AMOUNTS PAID TO CHARITY. Section 7701 of the Internal Revenue Code of 1986 is amended by redesignating subsection (k) as subsection (l) and by inserting after subsection (j) the following: “(k) Treatment of Certain Amounts Paid to Charity.—In the case of any payment which, except for section 501(b) of the Ethics in Government Act of 1978, might be made to any officer or employee of the Federal Government but which is made instead on behalf of such officer or employee to an organization described in section 170(c)— (1) such payment shall not be treated as received by such officer or employee for all purposes of this title and for all purposes of any tax law of a State or political subdivision thereof, and (2) no deduction shall be allowed under any provision of this title (or of any tax law of a State or political subdivision thereof) to such officer or employee by reason of having such payment made to such organization. For purposes of this subsection, a Representative in, or a Delegate or Resident Commissioner to, the Congress shall be treated as an officer or employee of the Federal Government and a Senator or 103 STAT. 1763officer (except the Vice President) or employee of the Senate shall not be treated as an officer or employee of the Federal Government.”.