PoliticalRepoPoliticalRepo

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".

failedUnited States· United States Congress· EN

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

Taxation

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

  1. 16 July 2019

    Introduced

    Read twice and referred to the Committee on Finance. (text: CR S4859)

    Source: IntroReferral

  2. 16 July 2019

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 22 October 2019

    Calendars

    Placed on Senate Legislative Calendar under General Orders. Calendar No. 258.

    Source: Calendars

  4. 22 October 2019

    Discharge

    Senate Committee on Finance discharged by petition pursuant to 5 U.S.C. 802(c).

    Source: Discharge

  5. 22 October 2019

    Committee

    Senate Committee on Finance discharged by petition pursuant to 5 U.S.C. 802(c).

    Source: Committee

  6. 22 October 2019

    Floor

    Motion to proceed to consideration of measure made in Senate. (CR S5952)

    Source: Floor

  7. 23 October 2019

    Floor

    Considered by Senate. (consideration: CR S6053, S6060, S6067-6071, S6079-6080)

    Source: Floor

  8. 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

Showing the first 8 recorded positions. Vote totals above are complete.

Versions

Documents

5 official files

Placed on Calendar Senate (text)

View fileDownload file

Sponsors

Related records

Sources

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