H.R. 4454 · 113th Congress
Permanent S Corporation Charitable Contributions Act of 2014
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Never voted on. It didn't reach a floor vote before the 113th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
ReichertSponsor
Permanent S Corporation Charitable Contributions Act of 2014 - Amends the Internal Revenue Code to make permanent the tax rule requiring an adjustment to the basis of a shareholder's stock in an S corporation that makes tax deductible charitable contributions of appreciated property in taxable years beginning after 2013.
What it does: CRS summary · Reported to House with amendment(s) · May 2, 2014
Permanent S Corporation Charitable Contributions Act of 2014 - Amends the Internal Revenue Code to make permanent the tax rule requiring an adjustment to the basis of a shareholder's stock in an S corporation that makes tax deductible charitable contributions of appreciated property in taxable years beginning after 2013.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Permanent S Corporation Charitable Contributions Act of 2014
Latest action (May 2, 2014): Placed on the Union Calendar, Calendar No. 318.
Policy area: Taxation · Origin: House · Introduced: Apr 10, 2014
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.