S 1490
98th Congress
Senate
Taxation
Charitable contributions
Estate tax
Fraternal organizations
Gift tax
Income tax
Public Welfare and Charities
Tax deductions
Tax-exempt organizations
A bill entitled the "Fraternal Lodge Tax Bill."
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 22, 1983
Committee on Finance requested executive comment from OMB, Treasury Department.
Jun 16, 1983
Read twice and referred to the Committee on Finance.
Jun 16, 1983
Introduced in Senate
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Plain-English summary
Amends the Internal Revenue Code to allow an income, estate, and gift tax deduction for contributions for the construction or maintenance of buildings which house fraternal organizations.
What's happening now
Committee on Finance requested executive comment from OMB, Treasury Department.
Related & companion bills
1
Committees of jurisdiction
1
Cite this page
U.S. Congress. (2026). S. 1490: A bill entitled the "Fraternal Lodge Tax Bill.". 98th Congress. Open America. https://openamerica.io/bill/98-S-1490/
"S. 1490: A bill entitled the "Fraternal Lodge Tax Bill."." 98th Congress, 2026, Open America, https://openamerica.io/bill/98-S-1490/.
S. 1490, 98th Cong. (2026), https://openamerica.io/bill/98-S-1490/.
[S. 1490: A bill entitled the "Fraternal Lodge Tax Bill."](https://openamerica.io/bill/98-S-1490/)