A bill to amend the Internal Revenue Code of 1986 to allow a charitable contribution deduction for certain amounts paid to or for the benefit of an institution of higher education.

referredUnited States· United States Congress· EN

Introduced

6 January 1987

Last action

6 January 1987 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Gramm, Phil [R-TX], Sen. Pryor, David H. [D-AR], Sen. Zorinsky, Edward [D-NE], Sen. Symms, Steven D. [R-ID], Sen. Nunn, Sam [D-GA], Sen. Boren, David L. [D-OK], Sen. Nickles, Don [R-OK], Sen. Specter, Arlen [R-PA], Sen. Rockefeller, John D., IV [D-WV], Sen. Helms, Jesse [R-NC], Sen. Heinz, John [R-PA], Sen. Bumpers, Dale [D-AR], Sen. Simon, Paul [D-IL], Sen. Armstrong, William L. [R-CO], Sen. Heflin, Howell [D-AL], Sen. Karnes, David K. [R-NE], Sen. Ford, Wendell H. [D-KY], Sen. Cochran, Thad [R-MS], Sen. Dixon, Alan J. [D-IL], Sen. Danforth, John C. [R-MO], Sen. McConnell, Mitch [R-KY], Sen. Riegle, Donald W., Jr. [D-MI], Sen. Evans, Daniel J. [R-WA]

Subjects

Taxation, Education

Source updated

14 January 2025

Taxation · Education

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Summary

Amends the Internal Revenue Code to allow a charitable contribution income tax deduction for amounts paid to or for the benefit of an institution of higher education in cases where the taxpayer receives the right to seating or the right to purchase seating for athletic events at such institution.

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

Timeline

6 January 1987
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
6 January 1987
Introduced
Introduced in Senate
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

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Introduced in Senate
summary · EN · 6 January 1987
Open at official source

Related records

related to → A bill to amend the Internal Revenue Code of 1986 to allow a charitable contribution deduction for certain amounts paid to or for the benefit of an institution of higher education.

Sources

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

Official source: https://www.congress.gov/bill/100th-congress/senate-bill/74
Open data entity: https://api.congress.gov/v3/bill/100/s/74
us · 100-s-74 · source updated 14 January 2025