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HR 2491 110th Congress House Taxation Animals Annuities Charitable contributions Income tax Labor and Employment Law Pets Tax deductions Trusts and trustees

To amend the Internal Revenue Code of 1986 to treat charitable remainder pet trusts in a manner similar to charitable remainder annuity trusts.

Introduced: May 24, 2007 See on congress.gov
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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
May 25, 2007
Sponsor introductory remarks on measure. (CR E1147-1148)
May 24, 2007
Referred to the House Committee on Ways and Means.
May 24, 2007
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide for the tax treatment of a charitable remainder pet trust as a charitable remainder annuity trust. Defines "charitable remainder pet trust" as a trust which pays a specified annual amount (for a maximum term of 20 years) for the care of domesticated companion animals living at the time of creation of the trust.

What's happening now May 25, 2007

Sponsor introductory remarks on measure. (CR E1147-1148)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Cohen, Steve
Tennessee · Jun 5, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2491: To amend the Internal Revenue Code of 1986 to treat charitable remainder pet trusts in a manner similar to charitable remainder annuity trusts.. 110th Congress. Open America. https://openamerica.io/bill/110-HR-2491/
MLA
"H.R. 2491: To amend the Internal Revenue Code of 1986 to treat charitable remainder pet trusts in a manner similar to charitable remainder annuity trusts.." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-2491/.
Bluebook (legal)
H.R. 2491, 110th Cong. (2026), https://openamerica.io/bill/110-HR-2491/.
Markdown link
[H.R. 2491: To amend the Internal Revenue Code of 1986 to treat charitable remainder pet trusts in a manner similar to charitable remainder annuity trusts.](https://openamerica.io/bill/110-HR-2491/)
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