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H.R. 1104: Fair Treatment for All Gifts Act

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H.R. 1104: Fair Treatment for All Gifts Act

114th Congress · introduced 2015-02-26 · Taxation · Latest: Received in the Senate and Read twice and referred to the Committee on Finance.

federal

Follow this bill, step by step

  1. Where it came from: introduced 2015-02-26 · official record
  2. Who proposed it: Rep. Roskam, Peter J. [R-IL-6] · what a sponsor is
  3. What happened next: no floor votes in our records yet. Why?
  4. Where it stands now: Received in the Senate and Read twice and referred to the Committee on Finance. Not final yet: this can still change. We check for updates every day.
  5. If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

Fair Treatment for All Gifts Act

Plain summary

(This measure has not been amended since it was reported to the House on April 13, 2015. The summary of that version is repeated here.) Fair Treatment for All Gifts Act (Sec. 2) This bill amends the Internal Revenue Code to allow a deduction from the taxable amount of gifts for gifts made to specified tax-exempt organizations, including: (1) social welfare organizations; (2) labor, agricultural, and horticultural organizations; and (3) business leagues, chambers of commerce, real-estate boards, boards of trade, and professional football leagues. Declares that for purposes of the gift tax, a transfer of property to such organizations shall not be deemed to be a transfer by gift.

Congressional Research Service summary (Passed House amended), 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

Fair Treatment for All Gifts Act

Source: Congressional Research Service summary (Passed House amended)

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The strongest published arguments

Arguments for (supporters)

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Arguments against (opponents)

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Alternatives

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Rep. Roskam, Peter J. [R-IL-6] · 6 cosponsors

Cost estimate: CBO cost estimate: H.R. 1104, Fair Treatment for All Gifts Act (2015-04-08)

Cosponsors on this site

Mike Bost (R-IL), Mike Kelly (R-PA), Glenn Grothman (R-WI)

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)
Bill
A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).

Plain meanings written from linked sources. All words.

Sources

Record fed-us-cong114-hr1104 · catalog fed-us-congress-bills-cong114 · updated 2026-11-15 by psicol fed-bills-cong114