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HR 173 101th Congress House Taxation Capital gains tax Charitable contributions Income tax Minimum tax Tax deductions Tax preferences

To amend the Internal Revenue Code of 1986 to provide that charitable contributions of appreciated property will not be treated as an item of tax preference.

Introduced: January 3, 1989 See on congress.gov
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This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) 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 3, 1989
Referred to the House Committee on Ways and Means.
Jan 3, 1989
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to remove charitable contributions of appreciated capital gain property as an item of tax preference for purposes of the alternative minimum tax.

What's happening now January 3, 1989

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 1577 Identical bill A bill to amend the Internal Revenue Code of 1986 to provide that charitable contributions of appreciated property will…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 3
D
Markey, Edward J.
Massachusetts · Jul 20, 1990
 D
Pelosi, Nancy
California · May 17, 1990
 D
Kaptur, Marcy
Ohio · May 7, 1990
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 173: To amend the Internal Revenue Code of 1986 to provide that charitable contributions of appreciated property will not be treated as an item of tax preference.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-173/
MLA
"H.R. 173: To amend the Internal Revenue Code of 1986 to provide that charitable contributions of appreciated property will not be treated as an item of tax preference.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-173/.
Bluebook (legal)
H.R. 173, 101st Cong. (2026), https://openamerica.io/bill/101-HR-173/.
Markdown link
[H.R. 173: To amend the Internal Revenue Code of 1986 to provide that charitable contributions of appreciated property will not be treated as an item of tax preference.](https://openamerica.io/bill/101-HR-173/)
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