A bill to provide a temporary suspension of limitation on charitable contributions and to amend the Internal Revenue Code of 1986 to extend the enhanced charitable deduction for contributions of food inventory.
Latest action · Jan 20, 2010 Read twice and referred to the Committee on Finance.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedJan 20, 2010
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Suspends limitations on the tax deduction for charitable contributions made by individuals and corporations, including contributions for relief efforts related to the earthquake in Haiti and cash contributions in 2010 to specified public charities.
Amends the Internal Revenue Code to extend through 2010 the tax deduction for charitable contributions of food inventory from any trade or business (including corporations other than C corporations).
Cosponsors 4
Members who signed on, in the order they did. All signed on Jan 20, 2010.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-FL | Bill Nelson | Original | Jan 20, 2010 |
| R-FL | George S. LeMieux | Original | Jan 20, 2010 |
| D-MA | John F. Kerry | Original | Jan 20, 2010 |
| D-NY | Kirsten E. Gillibrand | Original | Jan 20, 2010 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| Senate | Finance Committee | Referred Jan 20, 2010 |
Actions 2
Everything that happened, newest first.
- Jan 20, 2010Introduced in Senate
- Jan 20, 2010Read twice and referred to the Committee on Finance.
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
CRS reports 1
Congressional Research Service work that CRS links to this bill or the law it became, newest first.
Cite it 1
Products on other subjects that cite it, usually among other measures.
| Product | Title | Kind | Published |
|---|---|---|---|
| R41036 | Charitable Contributions for Haiti’s Earthquake Victims Archived | Report | Jan 26, 2010 |
Titles 1
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- A bill to provide a temporary suspension of limitation on charitable contributions and to amend the Internal Revenue Code of 1986 to extend the enhanced charitable deduction for contributions of food inventory.
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Jan 20, 2010Introduced in Senate
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
