summary
Introduced
01/30/2015
01/30/2015
In Committee
02/04/2015
02/04/2015
Crossed Over
Passed
Dead
01/03/2017
01/03/2017
Introduced Session
114th Congress
Bill Summary
Permanent S Corporation Charitable Contribution Act of 2015 (Sec. 2) This bill amends the Internal Revenue Code to make permanent the tax rule that reduces the basis of the stock of an S corporation shareholder by the adjusted basis (rather than fair market value) of any charitable contribution made by the S corporation.
Committee Categories
Budget and Finance
Sponsors (4)
Last Action
Placed on the Union Calendar, Calendar No. 10. (on 02/09/2015)
Official Document
bill text
bill summary
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bill summary
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bill summary
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