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United States · Bill · HR

H.R. 2491 (110th)

To amend the Internal Revenue Code of 1986 to treat charitable remainder pet trusts in a manner similar to charitable remainder annuity trusts.

openUnited States· United States Congress· EN

Introduced

24 May 2007

Last action

Status

Sponsor introductory remarks on measure. (CR E1147-1148)

Sponsors

Subjects

Discovery layer

Source updated

7 April 2025

Summary

Amends the Internal Revenue Code to provide for the tax treatment of a charitable remainder pet trust as a charitable remainder annuity trust. Defines "charitable remainder pet trust" as a trust which pays a specified annual amount (for a maximum term of 20 years) for the care of domesticated companion animals living at the time of creation of the trust.

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Documents

3 official files

Introduced in House (text)

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