Yesterday, the House of Representatives passed a bill that would allow a deduction against 2009 income taxes for charitable contributions that are made in response to the 2010 Haiti earthquake.

Normally, charitable contributions are only deductible in the year they are made.

If the Senate passes the bill and President Obama signs it into law, charitable contributions of cash to the Haiti rescue/relief efforts made after January 11, 2010, and before March 1, 2010, could be included on last year’s income tax return.

According to the House bill, taxpayers would have to elect to claim the itemized deduction on their 2009 returns.

For those who contributed to the American Red Cross by texting the word “Haiti” to 90999, a copy of the telephone bill would satisfy the record-keeping requirements (as long as the bill shows the name of the organization, the amount and date of the contribution).