H.R. 4497 · 113th Congress
To amend the Internal Revenue Code of 1986 to provide tax relief for damages relating to federally declared…
Full title
To amend the Internal Revenue Code of 1986 to provide tax relief for damages relating to federally declared disasters during September 2013, and for other purposes.
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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
GardnerSponsorNo cosponsors.
Amends the Internal Revenue Code, with respect to tax relief for federally-declared disasters, to: (1) allow the expensing of qualified disaster expenses (i.e., for removal of debris, demolition, and repair of business-related property) for a disaster occurring during September 2013; (2) allow individual taxpayers an increased tax deduction for charitable…
What it does: CRS summary · Introduced in House · Apr 28, 2014
Amends the Internal Revenue Code, with respect to tax relief for federally-declared disasters, to: (1) allow the expensing of qualified disaster expenses (i.e., for removal of debris, demolition, and repair of business-related property) for a disaster occurring during September 2013; (2) allow individual taxpayers an increased tax deduction for charitable contributions made for relief efforts related to a federally-declared disaster which occurs after August 31, 2013, if such contributions are made by December 31, 2014; and (3) allow corporations an increased tax deduction for disaster-related charitable contributions.
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 provide tax relief for damages relating to federally declared disasters during September 2013, and for other purposes.
Latest action (Apr 28, 2014): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Apr 28, 2014
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.