United States · Bill · SJRES
S.J.Res. 50 (116th)
A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to "Contributions in Exchange for State or Local Tax Credits".
Introduced
16 July 2019
Last action
23 October 2019 · Vote
Status
Failed of passage in Senate by Yea-Nay Vote. 43 - 52. Record Vote Number: 331.
Sponsors
Sen. Schumer, Charles E. [D-NY], Sen. Wyden, Ron [D-OR], Sen. Menendez, Robert [D-NJ], Sen. Gillibrand, Kirsten E. [D-NY], Sen. Booker, Cory A. [D-NJ], Sen. Blumenthal, Richard [D-CT], Sen. Murray, Patty [D-WA], Sen. Murphy, Christopher [D-CT], Sen. Merkley, Jeff [D-OR], Sen. Van Hollen, Chris [D-MD], Sen. Durbin, Richard J. [D-IL], Sen. Duckworth, Tammy [D-IL], Rep. Carper, Thomas R. [D-DE-At Large]
Subjects
Taxation
Source updated
5 December 2025
Summary
This resolution expresses congressional disapproval of the rule submitted by the Internal Revenue Service relating to charitable contribution and estate tax deductions when a taxpayer receives or expects to receive a corresponding state or local tax credit, and such rule shall have no force or effect.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
16 July 2019
Introduced
Read twice and referred to the Committee on Finance. (text: CR S4859)
Source: IntroReferral
16 July 2019
Introduced
Introduced in Senate
Source: IntroReferral
22 October 2019
Calendars
Placed on Senate Legislative Calendar under General Orders. Calendar No. 258.
Source: Calendars
22 October 2019
Discharge
Senate Committee on Finance discharged by petition pursuant to 5 U.S.C. 802(c).
Source: Discharge
22 October 2019
Committee
Senate Committee on Finance discharged by petition pursuant to 5 U.S.C. 802(c).
Source: Committee
22 October 2019
Floor
Motion to proceed to consideration of measure made in Senate. (CR S5952)
Source: Floor
23 October 2019
Floor
Considered by Senate. (consideration: CR S6053, S6060, S6067-6071, S6079-6080)
Source: Floor
23 October 2019
Vote
Failed of passage/not agreed to in Senate: Failed of passage in Senate by Yea-Nay Vote. 43 - 52. Record Vote Number: 331.
Source: Floor
Votes
23 October 2019 · Joint Resolution Defeated · On the Joint Resolution S.J.Res. 50 · Joint Resolution Defeated · Official source
Yes 43 · No 52 · Abstain — · Absent/not voting 5
- Sen. Klobuchar, Amy [D-MN]Yea
- Sen. King, Angus S., Jr. [I-ME]Yea
- Rep. Cardin, Benjamin L. [D-MD-3]Yea
- Sen. Sasse, Ben [R-NE]Nay
- Sen. Sanders, Bernard [I-VT]Not Voting
- Bill CassidyNay
- Sen. Casey, Robert P., Jr. [D-PA]Yea
- Sen. Schatz, Brian [D-HI]Yea
Showing the first 8 recorded positions. Vote totals above are complete.
Versions
- Placed on Calendar Senate · 22 October 2019 · Official file
- Introduced in Senate · 16 July 2019 · Official file
Documents
5 official files
Placed on Calendar Senate (text)
Placed on Calendar Senate (text)
Placed on Calendar Senate · EN · 22 October 2019
Placed on Calendar Senate (PDF)
Placed on Calendar Senate · EN · 22 October 2019
Introduced in Senate (text)
Introduced in Senate · EN · 16 July 2019
Introduced in Senate (PDF)
Introduced in Senate · EN · 16 July 2019
Introduced in Senate
summary · EN · 16 July 2019
Sponsors
- Sen. Schumer, Charles E. [D-NY] · D · Sponsor
- Sen. Wyden, Ron [D-OR] · D · Sponsor
- Sen. Menendez, Robert [D-NJ] · D · Sponsor
- Sen. Gillibrand, Kirsten E. [D-NY] · D · Sponsor
- Sen. Booker, Cory A. [D-NJ] · D · Sponsor
- Sen. Blumenthal, Richard [D-CT] · D · Sponsor
- Sen. Murray, Patty [D-WA] · D · Sponsor
- Sen. Murphy, Christopher [D-CT] · D · Sponsor
- Sen. Merkley, Jeff [D-OR] · D · Sponsor
- Sen. Van Hollen, Chris [D-MD] · D · Sponsor
- Sen. Durbin, Richard J. [D-IL] · D · Sponsor
- Sen. Duckworth, Tammy [D-IL] · D · Cosponsor
- Rep. Carper, Thomas R. [D-DE-At Large] · D · Cosponsor
- · ssfi00 · Standing
Related records
- related to → Disapproving the rule submitted by the Internal Revenue Service relating to charitable contribution and estate tax deductions under section 170 when a taxpayer receives or expects to receive a corresponding state or local tax credit.
- related to → Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to "Contributions in Exchange for State or Local Tax Credits".
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/116th-congress/senate-joint-resolution/50
- Open data entity: https://api.congress.gov/v3/bill/116/sjres/50
- us · 116-sjres-50 · source updated 5 December 2025