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United States · Bill · S

S. 110 (112th)

A bill to amend the Internal Revenue Code of 1986 to promote charitable donations of qualified vehicles.

referredUnited States· United States Congress· EN

Introduced

25 January 2011

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

5 December 2025

Summary

Amends the Internal Revenue Code with respect to the charitable tax deduction for contributions of qualified vehicles (i.e., highway motor vehicles, boats, or airplanes) to: (1) set forth revised acknowledgment requirements for vehicles valued at $2,500 or less and vehicles valued at more than $2,500; and (2) revise the penalty for submitting a fraudulent acknowledgment.

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Votes

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Versions

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Documents

3 official files

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Sources

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