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HR 630 114th Congress House

Permanent S Corporation Charitable Contribution Act of 2015

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: January 30, 2015 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 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 5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 9, 2015
Placed on the Union Calendar, Calendar No. 10.
Feb 9, 2015
Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-16.
Feb 4, 2015
Ordered to be Reported (Amended) by the Yeas and Nays: 24 - 14.
Jan 30, 2015
Referred to the House Committee on Ways and Means.
Jan 30, 2015
Introduced in House
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 Latest action February 9, 2015

Placed on the Union Calendar, Calendar No. 10.

 Plain-English summary Congressional Research Service

Permanent S Corporation Charitable Contribution Act of 2015

(Sec. 2) This bill amends the Internal Revenue Code to make permanent the tax rule that reduces the basis of the stock of an S corporation shareholder by the adjusted basis (rather than fair market value) of any charitable contribution made by the S corporation.

 Related & companion bills 1
  • HR 2788 Related bill S Corporation Modernization Act of 2015
 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. 630: Permanent S Corporation Charitable Contribution Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-HR-630/
MLA
"H.R. 630: Permanent S Corporation Charitable Contribution Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-630/.
Bluebook (legal)
H.R. 630, 114th Cong. (2026), https://openamerica.io/bill/114-HR-630/.
Markdown link
[H.R. 630: Permanent S Corporation Charitable Contribution Act of 2015](https://openamerica.io/bill/114-HR-630/)
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