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United States · Bill · HR

H.R. 4691 (113th)

Private Foundation Excise Tax Simplification Act of 2014

openUnited States· United States Congress· EN

Introduced

20 May 2014

Last action

Status

Placed on the Union Calendar, Calendar No. 370.

Sponsors

Subjects

Discovery layer

Source updated

7 April 2025

Summary

Amends the Internal Revenue Code to: (1) reduce from 2% to 1% the excise tax rate on the net investment income of tax-exempt private foundations, and (2) repeal the 1% reduction in such tax rate for private foundations that meet certain distribution requirements.

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Documents

6 official files

Reported in House (text)

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