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United States · Bill · HR

H.R. 630 (114th)

Permanent S Corporation Charitable Contribution Act of 2015

openUnited States· United States Congress· EN

Introduced

30 January 2015

Last action

Status

Placed on the Union Calendar, Calendar No. 10.

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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Documents

6 official files

Reported in House (text)

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