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

—

Status

Read twice and referred to the Committee on Finance.

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.

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Votes

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Versions

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Documents

1 official file

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

Related records

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Sources

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Official source: https://www.congress.gov/bill/100th-congress/senate-bill/74
Open data entity: https://api.congress.gov/v3/bill/100/s/74