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HR 5806 113th Congress House Taxation Alaska Alaska Natives and Hawaiians Charitable contributions Employee benefits and pensions Food assistance and relief Income tax deductions Income tax exclusion Indian lands and resources rights Land use and conservation

Supporting America's Charities Act

Introduced: December 8, 2014 See on congress.gov
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 Everywhere this bill has been 9 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 11, 2014
On motion to suspend the rules and pass the bill Failed by the Yeas and Nays: (2/3 required): 275 - 149 (Roll no. 562).
Dec 11, 2014
Failed of passage/not agreed to in House: On motion to suspend the rules and pass the bill Failed by the Yeas and Nays: (2/3 required): 275 - 149 (Roll no. 562).
Dec 11, 2014
Considered as unfinished business. (consideration: CR H9075)
Dec 10, 2014
At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
Dec 10, 2014
DEBATE - The House proceeded with forty minutes of debate on H.R. 5806.
Dec 10, 2014
Considered under suspension of the rules. (consideration: CR H8998-9002; text as introduced in House: CR H8998-8999)
Dec 10, 2014
Mr. Camp moved to suspend the rules and pass the bill.
Dec 8, 2014
Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Dec 8, 2014
Introduced in House
 Votes taken on this bill 1
DateChamberWhat was voted onResultYes–No
Dec 11, 2014 House · vote #562 On Motion to Suspend the Rules and Pass Failed 275–149 See who voted →
 Plain-English summary Congressional Research Service

Supporting America's Charities Act - Amends the Internal Revenue Code to make permanent: (1) the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes, and (2) tax-free distributions from individual retirement accounts (IRAs) for charitable purposes. Allows a tax deduction for charitable contributions for conservation purposes of property conveyed under the Alaska Native Claims Settlement Act by an Alaska Native Corporation.

Modifies the tax deduction for charitiable contributions of food inventory to: (1) increase the amount of deductible food inventory contributions that taxpayers other than C corporations may make in any taxable year from 10% to 15% of their aggregate net income and to limit such amount for a C corporation to 15% of its taxable income; (2) permit a taxpayer who is not required to account for inventories or capitalize indirect costs to elect, solely for purposes of computing the amount of such deduction, to treat the basis of any apparently wholesome food (as defined in the Bill Emerson Good Samaritan Food Donation Act) as equal to 25% of the fair market value of such food and to set forth a formula for determining the fair market value of such food; and (3) make such deduction, as modified, permanent.

What's happening now December 11, 2014

On motion to suspend the rules and pass the bill Failed by the Yeas and Nays: (2/3 required): 275 - 149 (Roll no. 562).

 Committees of jurisdiction 2
 Cosponsors 1
All 1 Republican 1