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HR 2492 99th Congress House Taxation Armed Forces and National Security Charitable contributions Income tax Public Welfare and Charities Tax-exempt organizations Veterans' organizations

A bill to amend the Internal Revenue Code of 1954 to provide that an activity relating to the free distribution of low cost articles by certain nonprofit organizations and veterans' organizations in…

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A bill to amend the Internal Revenue Code of 1954 to provide that an activity relating to the free distribution of low cost articles by certain nonprofit organizations and veterans' organizations in connection with the solicitation of charitable contributions does not constitute an unrelated trade or business of such organization.

Introduced: May 14, 1985 See on congress.gov
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This bill died when the 99th Congress ended
It never became law before the 99th Congress (1985–1986) 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
May 14, 1985
Referred to House Committee on Ways and Means.
May 14, 1985
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide that an activity relating to the distribution of low cost articles (any article which has a cost not in excess of five dollars to the organization which distributes such item) by certain nonprofit organizations and veterans' organizations in connection with the solicitation of charitable contributions does not constitute an unrelated trade or business of such organization. Provides for a yearly inflation adjustment to the cost of the low cost articles which may be distributed.

What's happening now May 14, 1985

Referred to House Committee on Ways and Means.

 Related & companion bills 1
  • S 1458 Identical bill A bill to amend the Internal Revenue Code of 1954 to provide that an activity relating to the free distribution of low …
 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Kaptur, Marcy
Ohio · Jun 27, 1985
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2492: A bill to amend the Internal Revenue Code of 1954 to provide that an activity relating to the free distribution of low cost articles by certain nonprofit organizations and veterans' organizations in connection with the solicitation of charitable contributions does not constitute an unrelated trade or business of such organization.. 99th Congress. Open America. https://openamerica.io/bill/99-HR-2492/
MLA
"H.R. 2492: A bill to amend the Internal Revenue Code of 1954 to provide that an activity relating to the free distribution of low cost articles by certain nonprofit organizations and veterans' organizations in connection with the solicitation of charitable contributions does not constitute an unrelated trade or business of such organization.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-HR-2492/.
Bluebook (legal)
H.R. 2492, 99th Cong. (2026), https://openamerica.io/bill/99-HR-2492/.
Markdown link
[H.R. 2492: A bill to amend the Internal Revenue Code of 1954 to provide that an activity relating to the free distribution of low cost articles by certain nonprofit organizations and veterans' organizations in connection with the solicitation of charitable contributions does not constitute an unrelated trade or business of such organization.](https://openamerica.io/bill/99-HR-2492/)
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