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S 942 114th Congress Senate

Fair Treatment for All Gifts Act

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

Introduced: December 3, 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 15, 2015
Read twice and referred to the Committee on Finance.
Apr 15, 2015
Introduced in Senate
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 Latest action April 15, 2015

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Fair Treatment for All Gifts Act

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.

 Related & companion bills 1
  • HR 1104 Related bill Fair Treatment for All Gifts Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 2
R
Moran, Jerry
Kansas · Dec 3, 2015
 R
Thune, John
South Dakota · Sep 10, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). S. 942: Fair Treatment for All Gifts Act. 114th Congress. Open America. https://openamerica.io/bill/114-S-942/
MLA
"S. 942: Fair Treatment for All Gifts Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-942/.
Bluebook (legal)
S. 942, 114th Cong. (2026), https://openamerica.io/bill/114-S-942/.
Markdown link
[S. 942: Fair Treatment for All Gifts Act](https://openamerica.io/bill/114-S-942/)
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