HR-4454 : Still Just a Bill

Amends the Internal Revenue Code to make permanent the tax rule requiring a decrease in the basis of a shareholder's stock in an S corporation that makes tax deductible charitable contributions of property.

Action Timeline

Action DateTypeTextSource
2014-05-02CalendarsPlaced on the Union Calendar, Calendar No. 318.House floor actions
2014-05-02CommitteeReported (Amended) by the Committee on Ways and Means. H. Rept. 113-430.House floor actions
2014-04-29CommitteeOrdered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 21 - 14.House committee actions
2014-04-29CommitteeCommittee Consideration and Mark-up Session Held.House committee actions
2014-04-10IntroReferralReferred to the House Committee on Ways and Means.House floor actions
2014-04-10IntroReferralIntroduced in HouseLibrary of Congress

Policy Area :

Taxation
See Subjects
  • Accounting and auditing
  • Capital gains tax
  • Charitable contributions
  • Securities
  • Small business
  • Social work, volunteer service, charitable organizations
  • Tax administration and collection, taxpayers

Related Bills

See Related Bills