United States · Bill · HR
H.R. 4497 (113th)
To amend the Internal Revenue Code of 1986 to provide tax relief for damages relating to federally declared disasters during September 2013, and for other purposes.
Introduced
28 April 2014
Last action
28 April 2014 · Introduced
Status
Referred to the House Committee on Ways and Means.
Sponsors
Sen. Gardner, Cory [R-CO]
Subjects
Taxation
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code, with respect to tax relief for federally-declared disasters, to: (1) allow the expensing of qualified disaster expenses (i.e., for removal of debris, demolition, and repair of business-related property) for a disaster occurring during September 2013; (2) allow individual taxpayers an increased tax deduction for charitable contributions made for relief efforts related to a federally-declared disaster which occurs after August 31, 2013, if such contributions are made by December 31, 2014; and (3) allow corporations an increased tax deduction for disaster-related charitable contributions.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
28 April 2014
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
28 April 2014
Introduced
Introduced in House
Source: IntroReferral
28 April 2014
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · 28 April 2014 · Download file
Documents
3 official files
Introduced in House (text)
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Introduced in House (text)
Introduced in House · EN · 28 April 2014
Introduced in House (PDF)
Introduced in House · EN · 28 April 2014
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Introduced in House
summary · EN · 28 April 2014
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Gardner, Cory [R-CO] · R · Sponsor
- · hswm00 · Standing
Related records
- related to ← National Disaster Tax Relief Act of 2014
- related to ← National Disaster Tax Relief Act of 2014
- related to ← National Disaster Tax Relief Act of 2014
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/113th-congress/house-bill/4497
- Open data entity: https://api.congress.gov/v3/bill/113/hr/4497
- us · 113-hr-4497 · source updated 3 January 2025