A bill 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.

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

1. 5 February 1991

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 5 February 1991

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · undated · Official file

Documents

2 official files

• Introduced in Senate (text)

  Introduced in Senate · EN

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 5 February 1991

  Open at official source

Sponsors

• Sen. Boren, David L. [D-OK] · D · Sponsor
• Sen. Danforth, John C. [R-MO] · R · Sponsor
• Sen. Moynihan, Daniel Patrick [D-NY] · D · Sponsor
• Sen. Chafee, John H. [R-RI] · R · Sponsor
• Sen. Pryor, David H. [D-AR] · D · Sponsor
• Chuck Grassley · R · Sponsor
• Sen. Sanford, Terry [D-NC] · D · Sponsor
• Sen. Kerry, John F. [D-MA] · D · Sponsor
• Sen. Lieberman, Joseph I. [D-CT] · D · Sponsor
• Rep. Cochran, Thad [R-MS-4] · R · Sponsor
• Sen. Inouye, Daniel K. [D-HI] · D · Cosponsor
• Sen. McCain, John [R-AZ] · R · Cosponsor
• Sen. Cranston, Alan [D-CA] · D · Cosponsor
• Rep. Jeffords, James M. [R-VT-At Large] · R · Cosponsor
• Sen. Burdick, Quentin N. [D-ND] · D · Cosponsor
• Sen. Fowler, Wyche, Jr. [D-GA] · D · Cosponsor
• Rep. Kasten, Robert W., Jr. [R-WI-9] · R · Cosponsor
• Rep. Lott, Trent [R-MS-5] · R · Cosponsor
• Sen. Kassebaum, Nancy Landon [R-KS] · R · Cosponsor
• Sen. Hatfield, Mark O. [R-OR] · R · Cosponsor
• Rep. Brown, Hank [R-CO-4] · R · Cosponsor
• Sen. DeConcini, Dennis [D-AZ] · D · Cosponsor
• Sen. Thurmond, Strom [R-SC] · R · Cosponsor
• Sen. Gorton, Slade [R-WA] · R · Cosponsor
• Sen. Wallop, Malcolm [R-WY] · R · Cosponsor
• Sen. Simpson, Alan K. [R-WY] · R · Cosponsor
• Sen. Bumpers, Dale [D-AR] · D · Cosponsor
• Rep. Craig, Larry E. [R-ID-1] · R · Cosponsor
• Sen. Hollings, Ernest F. [D-SC] · D · Cosponsor
• Sen. Helms, Jesse [R-NC] · R · Cosponsor
• Sen. Reid, Harry [D-NV] · D · Cosponsor
• · ssfi00 · Standing

Related records

• related to → 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.