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HR 882 103th 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: February 16, 1993 See on congress.gov
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 10, 1993
See H.R.2264.
Feb 16, 1993
Referred to the House Committee on Ways and Means.
Feb 16, 1993
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 August 10, 1993

See H.R.2264.

 Related & companion bills 2
  • HR 813 Identical bill To amend the Internal Revenue Code of 1986 to provide that charitable contributions of appreciated property will not be…
  • HR 2264 Procedurally related Omnibus Budget Reconciliation Act of 1993
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 4 Republican 1
D
Schumer, Charles E.
New York · Mar 1, 1993
 D
Neal, Richard E.
Massachusetts · Feb 16, 1993
 D
Norton, Eleanor Holmes
District of Columbia · Feb 16, 1993
 D
Pelosi, Nancy
California · Feb 16, 1993
 R
Smith, Christopher H.
New Jersey · Feb 16, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 882: 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.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-882/
MLA
"H.R. 882: 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.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-882/.
Bluebook (legal)
H.R. 882, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-882/.
Markdown link
[H.R. 882: 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/103-HR-882/)
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