To amend the Internal Revenue Code of 1986 to allow charitable contributions made by an individual after the close of the taxable year, but before the tax return due date, to be treated as made in such taxable year.
Charitable Giving Extension Act - Amends the Internal Revenue Code to allow an individual taxpayer who makes a tax deductible charitable contribution after the close of a taxable year, but not later than the due date of such taxpayer's tax return for that taxable year, to treat such contribution as made in such taxable year.
Sponsor introductory remarks on measure. (CR E1800-1801)
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
Committee Consideration and Mark-up Session Held.
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 23 - 12.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-495.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-495.
Placed on the Union Calendar, Calendar No. 368.
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