S.J.Res. 50 — A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to "Contributions in Exchange for State or Local Tax Credits". | PoliFocus

S.J.Res. 50116th Congress

A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to "Contributions in Exchange for State or Local Tax Credits".

Subjects

Taxation

View Vote Breakdown

Summary

This resolution expresses congressional disapproval of the rule submitted by the Internal Revenue Service relating to charitable contribution and estate tax deductions when a taxpayer receives or expects to receive a corresponding state or local tax credit, and such rule shall have no force or effect.

Full Text

Related Legislation

H.J.Res. 67Disapproving the rule submitted by the Internal Revenue Service relating to charitable contribution and estate tax deductions under section 170 when a taxpayer receives or expects to receive a corresponding state or local tax credit.
2019-06-19Referred to the House Committee on Ways and Means.
Related
H.J.Res. 72Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to "Contributions in Exchange for State or Local Tax Credits".
2019-07-16Referred to the House Committee on Ways and Means.
Related

Legislative Actions

2019-07-16
Introduced in Senate
2019-07-16
Read twice and referred to the Committee on Finance. (text: CR S4859)
2019-10-22
Senate Committee on Finance discharged by petition pursuant to 5 U.S.C. 802(c).
2019-10-22
Senate Committee on Finance discharged by petition pursuant to 5 U.S.C. 802(c).
2019-10-22
Placed on Senate Legislative Calendar under General Orders. Calendar No. 258.
2019-10-22
Motion to proceed to consideration of measure made in Senate. (CR S5952)
2019-10-22
Motion to proceed to consideration of measure agreed to in Senate by Voice Vote.
2019-10-22
Measure laid before Senate by motion. (consideration: CR S5952)
2019-10-23
Considered by Senate. (consideration: CR S6053, S6060, S6067-6071, S6079-6080)
2019-10-23
Failed of passage/not agreed to in Senate: Failed of passage in Senate by Yea-Nay Vote. 43 - 52. Record Vote Number: 331.
Roll Call #331 (Senate)
2019-10-23
Failed of passage in Senate by Yea-Nay Vote. 43 - 52. Record Vote Number: 331.
Roll Call #331 (Senate)

Ask about this bill

checking server…

Ask anything about this bill. The AI reads the full text to answer.

Enter to send · Shift+Enter for new line