Bill

Bill > HR4192


US HR4192

To amend the Internal Revenue Code of 1986 to clarify the valuation rule applicable to the early termination of certain charitable remainder unitrusts.


summary

Introduced
12/08/2015
In Committee
12/08/2015
Crossed Over
Passed
Dead
01/03/2017

Introduced Session

114th Congress

Bill Summary

To amend the Internal Revenue Code of 1986 to clarify the valuation rule applicable to the early termination of certain charitable remainder unitrusts. This bill amends the Internal Revenue Code to set forth a special valuation rule for charitable remainder unitrusts that terminate early for purposes of the tax deduction for charitable contributions.

Committee Categories

Budget and Finance

Sponsors (6)

Last Action

Referred to the House Committee on Ways and Means. (on 12/08/2015)

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