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To amend the Internal Revenue Code of 1986 to remove the deduction for charitable contributions from the overall limitation on itemized deductions.
Legislative Progress
Introduced
April 10, 2013
Latest Action
April 10, 2013
Primary Sponsor
F. James Sensenbrenner, Jr.Republican(WI)
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
0pct
0d open
vs 5,821 other HR bills in the 113th — cohort avg 49d
No CRS summary is available for this bill yet. The source title, actions, sponsors, and text versions below come from Congress.gov.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (4)
2014 · fourth_quarter · Taxation/Internal Revenue Code
H.R.1479: To amend the Internal Revenue Code of 1986 to remove the deduction for charitable contributions from the overall limitation on itemized deductions. S. 1772: To expand tax-free distributions from individual retirement accounts for charitable purposes. Tax Reform Act of 2014--discussion draft. H.R.5771 - To amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections. H.R.5806 - Supporting America's Charities Act. Amends the Internal Revenue Code to make permanent: (1) the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes, and (2) tax-free distributions from individual retirement accounts (IRAs) for charitable purposes.
Bills with similar content found using semantic analysis.
Sources: Congress.gov
Client expense: $25,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2014 · third_quarter · Taxation/Internal Revenue Code
H.R.1479: To amend the Internal Revenue Code of 1986 to remove the deduction for charitable contributions from the overall limitation on itemized deductions. S. 1772: To expand tax-free distributions from individual retirement accounts for charitable purposes. Tax Reform Act of 2014--discussion draft.H.R. 4719: Amends the Internal Revenue Code to: (1) make permanent the enhanced tax deduction for charitable contributions of food inventory; (2) increase from 10% to 15% of the aggregate net income of taxpayers other than C corporations the amount of deductible food inventory contributions which such taxpayers may make in any taxable year (for a C corporation, 15% of its taxable income); (3) permit a taxpayer who is not required to account for inventories or capitalize indirect costs, to elect, solely for purposes of computing the amount of the deduction, to treat the basis of any apparently wholesome food (as defined in the Bill Emerson Good Samaritan Food Donation Act) as equal to 25% of the fair market value of such food; and (4) set forth a formula for determining the fair market value of such food. Makes permanent: (1) tax-free distributions from individual retirement accounts (IRAs) for charitable purposes, and (2) the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes. Allows taxpayers to treat a charitable contribution made after the close of the taxable year but before the due date of the tax return as being made in such taxable year. Reduces from 2% to 1% the excise tax rate on the net investment income of tax-exempt private foundations. Repeals the 1% reduction in such tax rate for private foundations that meet certain distribution requirements. Prohibits the entry of the budgetary effects of this Act on any PAYGO (pay-as-you-go) scorecard. S. 2260: Amends the Internal Revenue Code to extend through 2015 expiring tax provisions pertaining to individual and business taxpayers and the energy sector, including the tax exemption of distributions from individual retirement accounts (IRAs) for charitable purposes.
Client expense: $25,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2014 · second_quarter · Taxation/Internal Revenue Code
H.R.1479 : To amend the Internal Revenue Code of 1986 to remove the deduction for charitable contributions from the overall limitation on itemized deductions. Any bill that would limit or reduce charitable deductions. S. 1772: To expand tax-free distributions from individual retirement accounts for charitable purposes.
Client expense: $25,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2014 · first_quarter · Taxation/Internal Revenue Code
H.R.1479 : To amend the Internal Revenue Code of 1986 to remove the deduction for charitable contributions from the overall limitation on itemized deductions. Any bill that would limit or reduce charitable deductions. S. 1772: To expand tax-free distributions from individual retirement accounts for charitable purposes.
Client expense: $25,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2013 · fourth_quarter · Taxation/Internal Revenue Code
H.R.1479 : To amend the Internal Revenue Code of 1986 to remove the deduction for charitable contributions from the overall limitation on itemized deductions. Any bill that would limit or reduce charitable deductions. S. 1772: To expand tax-free distributions from individual retirement accounts for charitable purposes.
Client expense: $25,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2013 · third_quarter · Taxation/Internal Revenue Code
H.R.1479 : To amend the Internal Revenue Code of 1986 to remove the deduction for charitable contributions from the overall limitation on itemized deductions. Any bill that would limit or reduce charitable deductions.
Client expense: $25,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2013 · second_quarter · Taxation/Internal Revenue Code
Retention of income tax deduction for charitable giving - in general Retention of income tax deduction for gifts of art HR 1479 to remove the deduction for charitalbe contributions from the overall limitation on itemized deductions
Client expense: $20,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, State, Dept of (DOS)
2013 · second_quarter · Taxation/Internal Revenue Code
Incentives for Charitable Giving; H.R. 1479 Preserve the Charitable Contribution Deduction Act (Pease Provision); Extension of IRA charitable rollover, an expansion of tax-free distribution from individual retirement accounts for charitable purposes;H.R. 2482 (Artist-Museum Partnership Act): provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor.
Client expense: Not reported · Firm income: Not reported
Government targets: Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE, State, Dept of (DOS), White House Office
2013 · second_quarter · Taxation/Internal Revenue Code
- Incentives for Charitable Giving - H.R. 1479 Preserve the Charitable Contribution Deduction Act (Pease Provision) - Extension of IRA charitable rollover, an expansion of tax-free distributions from individual retirement accounts for charitable purposes - H.R. 2482 (Artist-Museum Partnership Act): provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor.
Client expense: $20,000 · Firm income: Not reported
Government targets: Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Aviation Administration (FAA), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Natl Endowment for the Arts, SENATE, State, Dept of (DOS), U.S. Fish & Wildlife Service (USFWS), White House Office
2013 · second_quarter · Taxation/Internal Revenue Code
H.R.1479 : To amend the Internal Revenue Code of 1986 to remove the deduction for charitable contributions from the overall limitation on itemized deductions. Any bill that would limit or reduce charitable deductions.
Client expense: $25,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2013 · first_quarter · Taxation/Internal Revenue Code
Preservation of income tax deduction for charitable giving (in general) Preservation of income tax deduction for gifts of art HR 1479 to remove the deduction for charitable contributions from the overall limitation on itemized deductions
Client expense: $20,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2013 · first_quarter · Taxation/Internal Revenue Code
H.R.1479 : To amend the Internal Revenue Code of 1986 to remove the deduction for charitable contributions from the overall limitation on itemized deductions. Any bill that would limit or reduce charitable deductions.
Client expense: $25,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
| Republican |
| MS |
| James Lankford | Republican | OK |
| Jim Matheson | Democratic | UT |
| Joe Barton | Republican | TX |
| Kevin Cramer | Republican | ND |
| Matt Salmon | Republican | AZ |
| Michael C. Burgess | Republican | TX |
| Michael G. Grimm | Republican | NY |
| Pete Sessions | Republican | TX |
| Rodney P. Frelinghuysen | Republican | NJ |
| Ted Poe | Republican | TX |
| Thomas E. Petri | Republican | WI |