US HB4454 | 2013-2014 | 113th Congress
Status
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: Introduced on April 10 2014 - 25% progression, died in chamber
Action: 2014-05-02 - Placed on the Union Calendar, Calendar No. 318.
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on April 10 2014 - 25% progression, died in chamber
Action: 2014-05-02 - Placed on the Union Calendar, Calendar No. 318.
Text: Latest bill text (Introduced) [PDF]
Summary
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.
Title
Permanent S Corporation Charitable Contributions Act of 2014
Sponsors
| Rep. David Reichert [R-WA] | Rep. Ron Kind [D-WI] | Rep. Tom Reed [R-NY] |
History
| Date | Chamber | Action |
|---|---|---|
| 2014-05-02 | House | Placed on the Union Calendar, Calendar No. 318. |
| 2014-05-02 | House | Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-430. |
| 2014-04-29 | House | Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 21 - 14. |
| 2014-04-29 | House | Committee Consideration and Mark-up Session Held. |
| 2014-04-10 | House | Referred to the House Committee on Ways and Means. |
Same As/Similar To
HB892 (Related) 2013-02-28 - Referred to the House Committee on Ways and Means.
SB1859 (Related) 2013-12-20 - Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 287.
SB2260 (Related) 2014-05-07 - Motion to proceed to consideration of measure made in Senate. (consideration: CR S2763-2768)
SB1859 (Related) 2013-12-20 - Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 287.
SB2260 (Related) 2014-05-07 - Motion to proceed to consideration of measure made in Senate. (consideration: CR S2763-2768)
Subjects
Accounting and auditing
Capital gains tax
Charitable contributions
Securities
Small business
Social work, volunteer service, charitable organizations
Tax administration and collection, taxpayers
Taxation
Capital gains tax
Charitable contributions
Securities
Small business
Social work, volunteer service, charitable organizations
Tax administration and collection, taxpayers
Taxation
