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United States · Bill · HR

H.R. 14094 (94th)

A bill to amend the Internal Revenue Code of 1954 to allow a deduction to taxpayers who contribute the right to use certain real property to charitable organization for outpatient geriatric clinics or for multipurpose senior centers.

referredUnited States· United States Congress· EN

Introduced

1 June 1976

Last action

1 June 1976 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Pepper, Claude [D-FL-18], Rep. Bingham, Jonathan B. [D-NY-22], Rep. Fraser, Donald M. [D-MN-5], Rep. Gilman, Benjamin A. [R-NY-20], Rep. Harrington, Michael J. [D-MA-6], Rep. Howard, James J. [D-NJ-3], Rep. Hyde, Henry J. [R-IL-6], Rep. Koch, Edward I. [D-NY-18], Rep. Lehman, William [D-FL-17], Rep. Ottinger, Richard L. [D-NY-20], Sen. Riegle, Donald W., Jr. [D-MI], Rep. Rodino, Peter W., Jr. [D-NJ-10], Rep. Roe, Robert A. [D-NJ-8], Rep. Rosenthal, Benjamin S. [D-NY-8], Rep. Scheuer, James H. [D-NY-8], Rep. Traxler, Bob [D-MI-8], Rep. Waxman, Henry A. [D-CA-33], Rep. Wilson, Charles H. [D-CA-31], Rep. Young, C. W. Bill [R-FL-13], Rep. Zeferetti, Leo C. [D-NY-15]

Subjects

Taxation

Source updated

1 August 2024

Taxation

Official sourceView documentsShare

Summary

Authorizes a tax deduction, under the Internal Revenue Code, for any taxpayer who contributes the right to use any real property owned by the taxpayer to a tax-exempt organization for use by a qualified senior citizen facility. Limits such deduction to 50 percent of the lesser of the fair market rental value of such property or the amount of State or local property taxes which are paid or incurred by the taxpayer and which are allocable to such property.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 1 June 1976

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 1 June 1976

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 1 June 1976

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

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Sponsors

Related records

Sources

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