To amend the Internal Revenue Code of 1986 to provide that charitable contributions of appreciated property will not be treated as an item of tax preference.

openUnited States· United States Congress· EN

Introduced

16 February 1993

Last action

10 August 1993 · Committee

Status

See H.R.2264.

Sponsors

Rep. Andrews, Michael [D-TX-25], Rep. Shaw, E. Clay, Jr. [R-FL-22], Rep. Pelosi, Nancy [D-CA-11], Rep. Bacchus, Jim [D-FL-11], Rep. King, Peter T. [R-NY-2], Rep. McCollum, Bill [R-FL-8], Rep. Gallegly, Elton [R-CA-24], Rep. Solomon, Gerald B. H. [R-NY-22], Rep. Sundquist, Don [R-TN-7], Rep. Gingrich, Newt [R-GA-6], Rep. Schroeder, Patricia [D-CO-1], Rep. Gillmor, Paul E. [R-OH-5], Rep. Hochbrueckner, George J. [D-NY-1], Rep. Bateman, Herbert H. [R-VA-1], Rep. Pickett, Owen B. [D-VA-2], Rep. Sensenbrenner, F. James, Jr. [R-WI-5], Rep. Porter, John Edward [R-IL-10], Rep. Smith, Christopher H. [R-NJ-4], Rep. Torkildsen, Peter G. [R-MA-6], Rep. Blute, Peter I. [R-MA-3], Rep. Kennelly, Barbara B. [D-CT-1], Sen. Thomas, Craig [R-WY], Rep. Hinchey, Maurice D. [D-NY-22], Rep. Saxton, Jim [R-NJ-3], Rep. Spratt, John M., Jr. [D-SC-5], Rep. Upton, Fred [R-MI-6], Rep. Johnson, Nancy L. [R-CT-5], Rep. Emerson, Bill [R-MO-8], Rep. Machtley, Ronald K. [R-RI-1], Rep. Neal, Richard E. [D-MA-1], Rep. Lewis, Thomas F. [R-FL-12], Rep. Frost, Martin [D-TX-24], Rep. Matsui, Robert T. [D-CA-5], Rep. Walsh, James T. [R-NY-25], Rep. Towns, Edolphus [D-NY-10], Rep. Johnson, Sam [R-TX-3], Rep. Jacobs, Andrew, Jr. [D-IN-10], Rep. Williams, Pat [D-MT-At Large], Rep. Baker, Richard H. [R-LA-6], Rep. Lewis, John [D-GA-5], Rep. McDermott, Jim [D-WA-7], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Mazzoli, Romano L. [D-KY-3], Rep. Hastings, Alcee L. [D-FL-20], Rep. Hoagland, Peter [D-NE-2], Sen. Schumer, Charles E. [D-NY], Rep. Crane, Philip M. [R-IL-8], Rep. Zimmer, Dick [R-NJ-12]

Subjects

Taxation

Source updated

2 January 2025

Taxation

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Summary

Amends the Internal Revenue Code to remove charitable contributions of appreciated capital gain property as an item of tax preference for purposes of the alternative minimum tax.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

16 February 1993
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
16 February 1993
Introduced
Introduced in House
Source: IntroReferral
16 February 1993
Introduced
Introduced in House
Source: IntroReferral
10 August 1993
Committee
See H.R.2264.
Source: Committee

Votes

No vote records are attached yet.

Versions

Introduced in House · 16 February 1993 · Download file

Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 16 February 1993
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Introduced in House (PDF)
Introduced in House · EN · 16 February 1993
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Introduced in House
summary · EN · 16 February 1993
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
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Related records

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/103rd-congress/house-bill/882
Open data entity: https://api.congress.gov/v3/bill/103/hr/882
us · 103-hr-882 · source updated 2 January 2025