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HR 1104 114th Congress House

Fair Treatment for All Gifts Act

Official title: To amend the Internal Revenue Code of 1986 to provide a deduction from the gift tax for gifts made to certain exempt organizations.

Introduced: March 23, 2015 See on congress.gov
Taxation Charitable contributionsTax-exempt organizationsTransfer and inheritance taxes
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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 13 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 16, 2015
Received in the Senate and Read twice and referred to the Committee on Finance.
Apr 15, 2015
Motion to reconsider laid on the table Agreed to without objection.
Apr 15, 2015
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H2240)
Apr 15, 2015
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.(text: CR H2240)
Apr 15, 2015
DEBATE - The House proceeded with forty minutes of debate on H.R. 1104.
Apr 15, 2015
Considered under suspension of the rules. (consideration: CR H2240-2241)
Apr 15, 2015
Mr. Ryan (WI) moved to suspend the rules and pass the bill, as amended.
Apr 13, 2015
Placed on the Union Calendar, Calendar No. 45.
Apr 13, 2015
Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-64.
Mar 25, 2015
Ordered to be Reported (Amended) by Voice Vote.
Mar 25, 2015
Committee Consideration and Mark-up Session Held.
Feb 26, 2015
Referred to the House Committee on Ways and Means.
Feb 26, 2015
Introduced in House
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 Latest action April 16, 2015

Received in the Senate and Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

(This measure has not been amended since it was reported to the House on April 13, 2015. The summary of that version is repeated here.)

Fair Treatment for All Gifts Act

(Sec. 2) This bill amends the Internal Revenue Code to allow a deduction from the taxable amount of gifts for gifts made to specified tax-exempt organizations, including: (1) social welfare organizations; (2) labor, agricultural, and horticultural organizations; and (3) business leagues, chambers of commerce, real-estate boards, boards of trade, and professional football leagues. Declares that for purposes of the gift tax, a transfer of property to such organizations shall not be deemed to be a transfer by gift.

 Related & companion bills 1
  • S 942 Related bill Fair Treatment for All Gifts Act
 Bill text 4 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 5
All 5 Republican 3
R
Grothman, Glenn
Wisconsin · Mar 24, 2015
 R
Kelly, Mike
Pennsylvania · Mar 23, 2015
 R
Bost, Mike
Illinois · Mar 17, 2015
Bishop, Mike
· Mar 16, 2015
Blum, Rod
· Mar 16, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1104: Fair Treatment for All Gifts Act. 114th Congress. Open America. https://openamerica.io/bill/114-HR-1104/
MLA
"H.R. 1104: Fair Treatment for All Gifts Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-1104/.
Bluebook (legal)
H.R. 1104, 114th Cong. (2026), https://openamerica.io/bill/114-HR-1104/.
Markdown link
[H.R. 1104: Fair Treatment for All Gifts Act](https://openamerica.io/bill/114-HR-1104/)
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