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S 74 100th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to allow a charitable contribution deduction for certain amounts paid to or for the benefit of an institution of higher education.

Introduced: January 6, 1987 See on congress.gov
Taxation Charitable contributionsCollege sportsCollegesEducation
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Higher educationIncome taxPublic Welfare and CharitiesSports and AthleticsTax deductions
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This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 6, 1987
Read twice and referred to the Committee on Finance.
Jan 6, 1987
Introduced in Senate
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 Latest action January 6, 1987

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a charitable contribution income tax deduction for amounts paid to or for the benefit of an institution of higher education in cases where the taxpayer receives the right to seating or the right to purchase seating for athletic events at such institution.

 Related & companion bills 1
  • HR 1106 Identical bill A bill to amend the Internal Revenue Code of 1986 to allow a charitable contribution deduction for certain amounts paid…
 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
McConnell, Mitch
Kentucky · Jul 29, 1987
Cite this page click to expand
APA
U.S. Congress. (2026). S. 74: A bill to amend the Internal Revenue Code of 1986 to allow a charitable contribution deduction for certain amounts paid to or for the benefit of an institution of higher education.. 100th Congress. Open America. https://openamerica.io/bill/100-S-74/
MLA
"S. 74: A bill to amend the Internal Revenue Code of 1986 to allow a charitable contribution deduction for certain amounts paid to or for the benefit of an institution of higher education.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-S-74/.
Bluebook (legal)
S. 74, 100th Cong. (2026), https://openamerica.io/bill/100-S-74/.
Markdown link
[S. 74: A bill to amend the Internal Revenue Code of 1986 to allow a charitable contribution deduction for certain amounts paid to or for the benefit of an institution of higher education.](https://openamerica.io/bill/100-S-74/)
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