Skip to main content
SJRES 50 116th Congress Senate Taxation Administrative law and regulatory procedures Charitable contributions Congressional oversight Department of the Treasury Income tax credits Income tax deductions Internal Revenue Service (IRS) State and local taxation

A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating…

Show full title

A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to "Contributions in Exchange for State or Local Tax Credits".

Introduced: July 16, 2019 Introduced by: Schumer, Charles E. Democratic · New York See on congress.gov
This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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 10 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 23, 2019
Failed of passage in Senate by Yea-Nay Vote. 43 - 52. Record Vote Number: 331.
Oct 23, 2019
Failed of passage/not agreed to in Senate: Failed of passage in Senate by Yea-Nay Vote. 43 - 52. Record Vote Number: 331.
Oct 23, 2019
Considered by Senate. (consideration: CR S6053, S6060, S6067-6071, S6079-6080)
Oct 22, 2019
Measure laid before Senate by motion. (consideration: CR S5952)
Oct 22, 2019
Motion to proceed to consideration of measure agreed to in Senate by Voice Vote.
Oct 22, 2019
Motion to proceed to consideration of measure made in Senate. (CR S5952)
Oct 22, 2019
Placed on Senate Legislative Calendar under General Orders. Calendar No. 258.
Oct 22, 2019
Senate Committee on Finance discharged by petition pursuant to 5 U.S.C. 802(c).
Jul 16, 2019
Read twice and referred to the Committee on Finance. (text: CR S4859)
Jul 16, 2019
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

This resolution expresses congressional disapproval of the rule submitted by the Internal Revenue Service relating to charitable contribution and estate tax deductions when a taxpayer receives or expects to receive a corresponding state or local tax credit, and such rule shall have no force or effect.

What's happening now October 23, 2019

Failed of passage in Senate by Yea-Nay Vote. 43 - 52. Record Vote Number: 331.

 Related & companion bills 2
 Bill text 2 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S.J. Res. 50: A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to "Contributions in Exchange for State or Local Tax Credits".. 116th Congress. Open America. https://openamerica.io/bill/116-SJRES-50/
MLA
"S.J. Res. 50: A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to "Contributions in Exchange for State or Local Tax Credits".." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-SJRES-50/.
Bluebook (legal)
S.J. Res. 50, 116th Cong. (2026), https://openamerica.io/bill/116-SJRES-50/.
Markdown link
[S.J. Res. 50: A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to "Contributions in Exchange for State or Local Tax Credits".](https://openamerica.io/bill/116-SJRES-50/)
Report a problem