H.R. 4534 · 109th Congress
To amend the Internal Revenue Code of 1986 to reform the charitable contribution deduction rules on…
Full title
To amend the Internal Revenue Code of 1986 to reform the charitable contribution deduction rules on contributions of certain easements on buildings in registered historic districts, and for other purposes.
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Never voted on. It didn't reach a floor vote before the 109th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
EnglishSponsor2 cosponsors · 2 R
0 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Amends the Internal Revenue Code to modify requirements for the tax deduction for charitable contributions of easements on buildings in registered historic districts to require such easements to preserve the entire exterior of the building and to prohibit any change in the exterior of the buildings which is inconsistent with the historic character of such…
What it does: CRS summary · Introduced in House · Dec 14, 2005
Amends the Internal Revenue Code to modify requirements for the tax deduction for charitable contributions of easements on buildings in registered historic districts to require such easements to preserve the entire exterior of the building and to prohibit any change in the exterior of the buildings which is inconsistent with the historic character of such exterior. Imposes additional reporting, appraisal, and filing fee requirements.
Revises criteria for determining substantial and gross overstatements of valuations of charitable deduction property. Eliminates the reasonable cause exception for waiving penalties for such overstatements.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: To amend the Internal Revenue Code of 1986 to reform the charitable contribution deduction rules on contributions of certain easements on buildings in registered historic districts, and for other purposes.
Latest action (Dec 14, 2005): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Dec 14, 2005
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.