United States · Bill · HR
H.R. 4454 (113th)
Permanent S Corporation Charitable Contributions Act of 2014
Introduced
10 April 2014
Last action
—
Status
Placed on the Union Calendar, Calendar No. 318.
Sponsors
—
Subjects
Discovery layer
Source updated
7 April 2025
Summary
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.
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Timeline
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Votes
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Versions
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Documents
6 official files
Reported in House (text)
Reported in House (text)
Reported in House · EN · 2 May 2014
Reported in House (PDF)
Reported in House · EN · 2 May 2014
Reported to House with amendment(s)
summary · EN · 2 May 2014
Introduced in House (text)
Introduced in House · EN · 10 April 2014
Introduced in House (PDF)
Introduced in House · EN · 10 April 2014
Introduced in House
summary · EN · 10 April 2014
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/113th-congress/house-bill/4454
- Open data entity: https://api.congress.gov/v3/bill/113/hr/4454