To amend the Internal Revenue Code of 1986 to make permanent the section 170(e)(5) rules pertaining to gifts of publicly-traded stock to certain private foundations, and for other purposes.

referredUnited States· United States Congress· EN

Introduced

15 June 1993

Last action

15 June 1993 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Jacobs, Andrew, Jr. [D-IN-10], Rep. Hansen, James V. [R-UT-1], Rep. Smith, Lamar [R-TX-21], Rep. Frank, Barney [D-MA-4], Rep. Maloney, Carolyn B. [D-NY-12], Rep. Upton, Fred [R-MI-6], Rep. Hefner, W. G. (Bill) [D-NC-8], Rep. Smith, Nick [R-MI-7], Rep. Conyers, John, Jr. [D-MI-13], Rep. Knollenberg, Joe [R-MI-9], Rep. Hinchey, Maurice D. [D-NY-22], Rep. Camp, Dave [R-MI-4], Rep. Darden, George (Buddy) [D-GA-7], Rep. Skeen, Joe [R-NM-2], Rep. Kildee, Dale E. [D-MI-5], Rep. Herger, Wally [R-CA-2], Rep. Lloyd, Marilyn [D-TN-3], Rep. Price, David E. [D-NC-4], Rep. Pelosi, Nancy [D-CA-11], Rep. Barcia, James A. [D-MI-5], Sen. Portman, Rob [R-OH], Rep. Gingrich, Newt [R-GA-6], Rep. Lewis, John [D-GA-5], Rep. Johnson, Nancy L. [R-CT-5], Rep. Ehlers, Vernon J. [R-MI-3], Rep. Linder, John [R-GA-7], Rep. Shaw, E. Clay, Jr. [R-FL-22], Sen. Brown, Sherrod [D-OH], Rep. Collins, Barbara-Rose [D-MI-15], Rep. Oxley, Michael G. [R-OH-4], Rep. Hoekstra, Peter [R-MI-2], Rep. Mann, David [D-OH-1], Rep. Hall, Tony P. [D-OH-3], Rep. Johnston, Harry [D-FL-19], Rep. Petri, Thomas E. [R-WI-6], Rep. Boehner, John A. [R-OH-8], Rep. Roth, Toby [R-WI-8], Rep. Wolf, Frank R. [R-VA-10], Rep. Hobson, David L. [R-OH-7], Rep. Sawyer, Tom [D-OH-14], Rep. Bishop, Sanford D. [D-GA-2], Rep. Taylor, Charles H. [R-NC-11], Rep. Kaptur, Marcy [D-OH-9], Rep. Minge, David [D-MN-2], Rep. Neal, Stephen L. [D-NC-5], Rep. Boehlert, Sherwood [R-NY-24], Rep. Ramstad, Jim [R-MN-3], Rep. Bereuter, Doug [R-NE-1]

Subjects

Taxation

Source updated

7 February 2024

Taxation

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Summary

Amends the Internal Revenue Code to make permanent the special rules for gifts or qualified appreciated stock to certain tax-exempt private foundations for purposes of the itemized deduction of charitable contributions. Includes grants to certain foreign organizations as qualified distributions by private foundations for purposes of the tax on failure to distribute income.

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

Timeline

15 June 1993
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
15 June 1993
Introduced
Introduced in House
Source: IntroReferral
15 June 1993
Introduced
Introduced in House
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in House · 15 June 1993 · Download file

Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 15 June 1993
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Introduced in House (PDF)
Introduced in House · EN · 15 June 1993
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Introduced in House
summary · EN · 15 June 1993
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

related to ← A bill to amend the Internal Revenue Code of 1986 to make permanent the section 170(e)(5) rules pertaining to gifts of publicly traded stock to certain private foundations, and for other purposes.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/103rd-congress/house-bill/2418
Open data entity: https://api.congress.gov/v3/bill/103/hr/2418
us · 103-hr-2418 · source updated 7 February 2024