H.R. 4454 - Permanent S Corporation Charitable Contributions Act of 2014
- Sponsor:
- David G. Reichert
- Summary:
- To amend the Internal Revenue Code of 1986 to make permanent certain rules regarding basis adjustments to stock of S corporations making charitable contributions of property. (by CRS)
- Status:
- The bill has passed through committee and has been put on a legislative calendar.
Permanent S Corporation Charitable Contributions Act of 2014
H.R. 4454 — 113th Congress (2013–2014)
- Summary
- To amend the Internal Revenue Code of 1986 to make permanent certain rules regarding basis adjustments to stock of S corporations making charitable contributions of property. (by CRS)
- Learn More
- At OpenCongress
- Title
- To amend the Internal Revenue Code of 1986 to make permanent certain rules regarding basis adjustments to stock of S corporations making charitable contributions of property.
- Other Titles
- Permanent S Corporation Charitable Contributions Act of 2014
- Permanent S Corporation Charitable Contributions Act of 2014
- Sponsor
- David G. Reichert
- Co-Sponsors
- Subjects
- Taxation
- Accounting and auditing
- Capital gains tax
- Charitable contributions
- Securities
- Small business
- Social work, volunteer service, charitable organizations
- Tax administration and collection, taxpayers
- Related Bills
- Major Actions
Introduced 4/10/2014 Referred to Committee - Bill History
-
There have been no votes on this bill.
Action Date Description Introduced 4/10/2014 4/10/2014 Referred to the House Committee on Ways and Means. 4/10/2014 Introduced in House 4/29/2014 Committee Consideration and Mark-up Session Held. Put on a legislative calendar 4/29/2014 Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 21 - 14. 5/02/2014 Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-430. Put on a legislative calendar 5/02/2014 Placed on the Union Calendar, Calendar No. 318. Number Sponsor Date Offered Status
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- table
Total contributions given to House members from Women's issues, which…
opposed this bill
Women's issues | $2,376,049 |
$2,376,049 |
Contributions data source: OpenSecrets.org