H.R. 4454: Permanent S Corporation Charitable Contributions Act of 2014
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H.R. 4454: Permanent S Corporation Charitable Contributions Act of 2014
113th Congress · introduced 2014-04-10 · Taxation · Latest: Placed on the Union Calendar, Calendar No. 318.
federal
Follow this bill, step by step
- Where it came from: introduced 2014-04-10 · official record
- Who proposed it: Rep. Reichert, David G. [R-WA-8] · what a sponsor is
- What happened next: no floor votes in our records yet. Why?
- Where it stands now: Placed on the Union Calendar, Calendar No. 318. Not final yet: this can still change. We check for updates every day.
- If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.
Official title
Permanent S Corporation Charitable Contributions Act of 2014
Plain summary
Permanent S Corporation Charitable Contributions Act of 2014 - Amends the Internal Revenue Code to make permanent the tax rule requiring an adjustment to the basis of a shareholder's stock in an S corporation that makes tax deductible charitable contributions of appreciated property in taxable years beginning after 2013.
Congressional Research Service summary (Reported to House with amendment(s)), quoted unchanged (nonpartisan). Read the source.
What a vote does
A “Yea” vote
If it passes both chambers and is signed, it becomes law.
A “Nay” vote
If it is not passed, current law stays as it is.
PSI Sci description of the legislative step (not an opinion).
What does this mean? (plain words)
Official text
Permanent S Corporation Charitable Contributions Act of 2014
Source: Congressional Research Service summary (Reported to House with amendment(s))
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The strongest published arguments
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How did my representative vote? · This bill's floor votes
Officials and money
Sponsor: Rep. Reichert, David G. [R-WA-8] · 2 cosponsors
Cost estimate: No cost estimate published yet.
Cosponsors on this site
No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.
Words on this page, explained (1)
- Rulemaking
- The process agencies use to write regulations that carry out laws passed by Congress or a legislature. Usually an agency publishes a proposed rule, takes public comments, then publishes a final rule.
Plain meanings written from linked sources. All words.
Sources
- Congressional Research Service summary (Reported to House with amendment(s))
- Congress.gov
- Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-113hr4454.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/113/hr>
Record fed-us-cong113-hr4454 · catalog fed-us-congress-bills-cong113 · updated 2026-11-15 by psicol fed-bills-cong113