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US HR630

Permanent S Corporation Charitable Contribution Act of 2015


summary

Introduced
01/30/2015
In Committee
02/04/2015
Crossed Over
Passed
Dead
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)

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