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HR 3197 106th Congress House Taxation Business income tax Charitable contributions Commerce Corporation taxes Drug industry Drugs Government Operations and Politics Government paperwork Health Health facilities Income tax Inventories Labeling Tax deductions

To amend the Internal Revenue Code of 1986 to prevent the abuse of the enhanced charitable deduction for contributions of drugs.

Introduced: November 2, 1999 Introduced by: Doggett, Lloyd Democratic · Texas See on congress.gov
This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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
Nov 2, 1999
Referred to the House Committee on Ways and Means.
Nov 2, 1999
Introduced in House
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 Plain-English summary Congressional Research Service
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.
What's happening now November 2, 1999

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
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/
MLA
"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/.
Bluebook (legal)
H.R. 3197, 106th Cong. (2026), https://openamerica.io/bill/106-HR-3197/.
Markdown link
[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/)
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