The Internal Revenue Service said that taxpayers who make qualifying cash contributions for disaster relief efforts in the Midwest are able to benefit from a recently passed law that suspends the percentage-of-income limits that would normally apply when taxpayers deduct the contributions on their 2008 federal tax returns.

Under the Heartland Disaster Tax Relief Act, which was included in the Emergency Economic Stabilization Act and signed into law in early October, an individual taxpayer who itemizes deductions can choose to deduct qualifying cash contributions up to 100 percent of his or her adjusted gross income, reduced by deductions for other charitable contributions.

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