US HR4454

Bill

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.

Introduced
04/10/2014

In Committee
04/29/2014

Crossed Over

Passed

Dead
01/03/2015

Introduced Session

113th Congress

Bill Summary

Amends the Internal Revenue Code to make permanent the tax rule requiring a decrease in the basis of a shareholder's stock in an S corporation that makes tax deductible charitable contributions of property.

Committee Categories

Budget and Finance

Sponsors (3)

David Reichert (R)*, Ron Kind (D), Tom Reed (R),

Last Action

Placed on the Union Calendar, Calendar No. 318. (on 05/02/2014)

Official Document

https://www.congress.gov/bill/113th-congress/house-bill/4454/all-info

(3 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://www.congress.gov/bill/113th-congress/house-bill/4454/all-info
BillText	http://gpo.gov/fdsys/pkg/BILLS-113hr4454rh/pdf/BILLS-113hr4454rh.pdf
Bill	http://gpo.gov/fdsys/pkg/BILLS-113hr4454rh/pdf/BILLS-113hr4454rh.pdf.pdf
BillText	http://gpo.gov/fdsys/pkg/BILLS-113hr4454ih/pdf/BILLS-113hr4454ih.pdf
Bill	http://gpo.gov/fdsys/pkg/BILLS-113hr4454ih/pdf/BILLS-113hr4454ih.pdf.pdf

Bill	Bill Name	Last Action	Type
HR892	S Corporation Modernization Act of 2013	Referred to the House Committee on Ways and Means.	Related
S1859	Tax Extenders Act of 2013	Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 287.	Related
S2260	EXPIRE Act of 2014	Motion to proceed to consideration of measure made in Senate. (consideration: CR S2763-2768)	Related

Bill > HR4454

US HR4454

summary

Introduced Session

Bill Summary

Committee Categories

Sponsors (3)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary