HR 4454 · 113th Congress · Taxation

Permanent S Corporation Charitable Contributions Act of 2014

Introduced 2014-04-10· Sponsored by Rep. Reichert, David G. [R-WA-8]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Placed on the Union Calendar, Calendar No. 318.(2014-05-02)

Plain Language Summary

[AI summary unavailable — showing source text] 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.…

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

CBO Cost Estimate

Congressional Budget Office

H.R. 4454, Permanent S Corporation Charitable Contributions Act of 2014

May 2, 2014

As ordered reported by the House Committee on Ways and Means on April 29, 2014

Full CBO report ↗

Official non-partisan budget analysis by the Congressional Budget Office

Cosponsors (2)

1 Democrat1 Republican
Rep. Kind, Ron [D-WI-3]WI
Rep. Reed, Tom [R-NY-23]NY