S 359
102th Congress
Senate
Taxation
Capital gains tax
Charitable contributions
Income tax
Minimum tax
Tax deductions
Tax preferences
A bill 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: February 5, 1991
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 5, 1991
Read twice and referred to the Committee on Finance.
Feb 5, 1991
Introduced in Senate
Plain-English summary
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
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1
Cosponsors
1