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United States · Bill · HR

H.R. 1607 (106th)

Charity Empowerment Act of 1999

referredUnited States· United States Congress· EN

Introduced

28 April 1999

Last action

28 April 1999 · Introduced

Status

Referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

Sponsors

Rep. Kasich, John R. [R-OH-12], Rep. Souder, Mark E. [R-IN-3], Rep. Pitts, Joseph R. [R-PA-16], Rep. Granger, Kay [R-TX-12], Rep. Wamp, Zach [R-TN-3], Rep. McIntosh, David M. [R-IN-2], Rep. Tiahrt, Todd [R-KS-4], Sen. DeMint, Jim [R-SC], Rep. Pickering, Charles W. "Chip" [R-MS-3], Rep. Rogan, James E. [R-CA-27], Rep. Watts, J. C., Jr. [R-OK-4], Rep. Myrick, Sue Wilkins [R-NC-9], Rep. Miller, Gary G. [R-CA-42], Sen. Isakson, Johnny [R-GA], Rep. Roukema, Marge [R-NJ-5]

Subjects

Taxation, Education, Budget

Source updated

20 August 2025

Taxation · Education · Budget

Summary

Charity Empowerment Act of 1999 - Title I: Assistance to States in Providing Charity Tax Credits - Authorizes States with a charity tax credit under State law to allocate certain Federal grant funds for specified purposes. Requires any charity receiving creditable donations primarily to assist poor individuals. (Sec. 103) Directs the Comptroller General to study and report to Congress on the effects of the charity tax credit under this title. Title II: Budget Offset - Amends the Internal Revenue Code to reduce the earned income credit for individuals without children. Title III: Tort Reforms Relating to Charitable Contributions - Relieves business entities of civil liability (except in cases of gross negligence or intentional misconduct) relating to any injury or death: (1) resulting from use of equipment the entity donates, or from the operation (outside the scope of business of the entity) of aircraft or a motor vehicle loaned, to a nonprofit organization; (2) occurring at a facility of the entity used by a nonprofit organization (outside the scope of business of the entity), or during a tour of the facility (in an area otherwise not accessible to the general public). Preempts State liability law in this matter, but allows a State to elect not to allow this title to apply. Title IV: Charitable Choice Expansion Act - Charitable Choice Expansion Act of 1999 - Amends the Revised Statutes to prohibit the Federal Government and State or local governments receiving Federal funds for any assistance program (except certain education and child care programs) from discriminating against an organization providing assistance under, or applying to provide assistance under, such a program, on the basis that the organization has a religious character. Title V: Tax-free Distributions from Individual Retirement Accounts for Charitable Purposes - Amends the Internal Revenue Code to exclude from an individual's gross income any qualified distributions from individual retirement accounts to tax-exempt charitable organizations, charitable remainder trusts, pooled income funds, and charitable gift annuities.

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

Timeline

  1. 28 April 1999

    Introduced

    Referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

    Source: IntroReferral

  2. 28 April 1999

    Introduced

    Referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

    Source: IntroReferral

  3. 28 April 1999

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 28 April 1999

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 28 April 1999

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 28 April 1999

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 28 April 1999

    Open at official source

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Sponsors

Related records

Sources

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