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S 359 102th Congress Senate

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
Taxation Capital gains taxCharitable contributionsIncome taxMinimum tax
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Tax deductionsTax preferences
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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
Feb 5, 1991
Read twice and referred to the Committee on Finance.
Feb 5, 1991
Introduced in Senate
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 Latest action February 5, 1991

Read twice and referred to the Committee on Finance.

 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.

 Related & companion bills 1
  • HR 1557 Identical bill To amend the Internal Revenue Code of 1986 to provide that charitable contributions of appreciated property will not be…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Feb 5, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). S. 359: 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.. 102nd Congress. Open America. https://openamerica.io/bill/102-S-359/
MLA
"S. 359: 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.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-S-359/.
Bluebook (legal)
S. 359, 102nd Cong. (2026), https://openamerica.io/bill/102-S-359/.
Markdown link
[S. 359: 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.](https://openamerica.io/bill/102-S-359/)
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