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H.R. 4454 113th Congress House

Permanent S Corporation Charitable Contributions Act of 2014

Official title: To amend the Internal Revenue Code of 1986 to make permanent certain rules regarding basis adjustments to stock of S corporations making charitable contributions of property.

Introduced: April 10, 2014 See on congress.gov
Taxation Accounting and auditingCapital gains taxCharitable contributionsSecurities
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Small businessSocial work, volunteer service, charitable organizationsTax administration and collection, taxpayers
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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 6 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 2, 2014
Placed on the Union Calendar, Calendar No. 318.
May 2, 2014
Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-430.
Apr 29, 2014
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 21 - 14.
Apr 29, 2014
Committee Consideration and Mark-up Session Held.
Apr 10, 2014
Referred to the House Committee on Ways and Means.
Apr 10, 2014
Introduced in House
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 Latest action May 2, 2014

Placed on the Union Calendar, Calendar No. 318.

 Plain-English summary Congressional Research Service

Permanent S Corporation Charitable Contributions Act of 2014 - Amends the Internal Revenue Code to make permanent the tax rule requiring an adjustment to the basis of a shareholder's stock in an S corporation that makes tax deductible charitable contributions of appreciated property in taxable years beginning after 2013.

 Related & companion bills 3
  • HR 892 S Corporation Modernization Act of 2013
  • S 1859 Tax Extenders Act of 2013
  • S 2260 EXPIRE Act of 2014
 Bill text 2 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 4454: Permanent S Corporation Charitable Contributions Act of 2014. 113th Congress. Open America. https://openamerica.io/bill/113-HR-4454/
MLA
"H.R. 4454: Permanent S Corporation Charitable Contributions Act of 2014." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-4454/.
Bluebook (legal)
H.R. 4454, 113th Cong. (2026), https://openamerica.io/bill/113-HR-4454/.
Markdown link
[H.R. 4454: Permanent S Corporation Charitable Contributions Act of 2014](https://openamerica.io/bill/113-HR-4454/)
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