HR 4238 · 104th Congress · Taxation

Compassionate Community Act of 1996

Introduced 1996-09-27· Sponsored by Rep. Boehner, John A. [R-OH-8]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the Subcommittee on Health and Environment, and in addition to the Subcommittee on Commerce, Trade, and Hazardous Materials, for a period to be subsequently determined by the Chairman.(1996-10-22)

Plain Language Summary

[AI summary unavailable — showing source text] TABLE OF CONTENTS Title I: Tax Incentives for Charitable Contributions Title II: Volunteer Enhancement Title III: Common Sense Legal and Regulatory Reforms for Charities Subtitle A: Liability of Certain Tax Exempt Organizations Under CERCLA Subtitle B: Liability of Certain Tax Exempt Organizations Under OSHA Subtitle C: Fair Labor Standards Act Obligations of Certain Tax Exempt Organizations Subtitle D: Limited Damages in Negligence Claims Subtitle E: Volunteer Protection Subtitle F: Charitable Medical Care Subtitle G: Property Access Subtitle H: Volunteer Firefighter and Rescue Squad Worker Protection Compassionate Community Act of 1996 - Title I: Tax Incentives for Charitable Contributions - Amends the Internal Revenue Act Code to establish a charitable credit of up to $100 for an individual and up to $200 for a joint return. Prohibits double benefit charitable deductions and credits. (Sec. 102) Establishes an employer credit for wages paid to qualifying employee volunteers. Title II: Volunteer Enhancement - Amends the Fair Labor Standards Act of 1938 to permit employees to receive compensatory time rather than required monetary overtime (at a rate of at least 1.5 hours compensat…

Summarized by Claude AI · Non-partisan · For informational purposes only