HR 3197
106th Congress
House
To amend the Internal Revenue Code of 1986 to prevent the abuse of the enhanced charitable deduction for contributions of drugs.
Taxation
Business income taxCharitable contributionsCommerceCorporation taxes
More subjectsShow fewer subjects
Drug industryDrugsGovernment Operations and PoliticsGovernment paperworkHealthHealth facilitiesIncome taxInventoriesLabelingTax deductions
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 2, 1999
Referred to the House Committee on Ways and Means.
Nov 2, 1999
Introduced in House
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Latest action
Referred to the House Committee on Ways and Means.
Plain-English summary
Amends the Internal Revenue Code to set forth special rules concerning the contribution for charitable purposes of drugs to be administered outside the United States and drugs with short lives.
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
Cite this page
U.S. Congress. (2026). H.R. 3197: To amend the Internal Revenue Code of 1986 to prevent the abuse of the enhanced charitable deduction for contributions of drugs.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-3197/
"H.R. 3197: To amend the Internal Revenue Code of 1986 to prevent the abuse of the enhanced charitable deduction for contributions of drugs.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-3197/.
H.R. 3197, 106th Cong. (2026), https://openamerica.io/bill/106-HR-3197/.
[H.R. 3197: To amend the Internal Revenue Code of 1986 to prevent the abuse of the enhanced charitable deduction for contributions of drugs.](https://openamerica.io/bill/106-HR-3197/)