United States · Bill · S
S. 2432 (98th)
A bill to amend the Internal Revenue Code of 1954 to allow charitable contributions of inventory and other property by any taxpayer.
Introduced
15 March 1984
Last action
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Status
Committee on Finance requested executive comment from OMB, Treasury Department.
Sponsors
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Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to permit any taxpayer (currently limited to corporations) to make tax deductible charitable contributions of inventory.
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 15 March 1984
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/98th-congress/senate-bill/2432
- Open data entity: https://api.congress.gov/v3/bill/98/s/2432