HR 3134 · 113th Congress 2013โ€“2015, ended

Charitable Giving Extension Act

Latest action · Jun 26, 2014 Placed on the Union Calendar, Calendar No. 368.

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.

  1. IntroducedSep 19, 2013
  2. Passed HouseNot reached
  3. Passed SenateNot reached
  4. To the PresidentNot reached
  5. Became lawNot reached

Summary

Charitable Giving Extension Act - Amends the Internal Revenue Code to allow an individual taxpayer who makes a tax deductible charitable contribution after the close of a taxable year, but not later than the due date of such taxpayer's tax return for that taxable year, to treat such contribution as made in such taxable year.

Cosponsors 2

Members who signed on, in the order they did. Signatures ran from Sep 27, 2013 to Oct 8, 2013.

SeatCosponsorSigned on
D-ILWilliam L. EnyartSep 27, 2013
R-PATom MarinoOct 8, 2013

Committees 1

Where it was sent and what each committee and subcommittee did with it, in order.

ChamberCommitteeWhat it did
HouseWays and Means Committee
Referred Sep 19, 2013Markup May 29, 2014Reported Jun 26, 2014

Actions 6

Everything that happened, newest first.

  1. Jun 26, 2014Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-495.
  2. Jun 26, 2014Placed on the Union Calendar, Calendar No. 368.
  3. May 29, 2014Committee Consideration and Mark-up Session Held.
  4. May 29, 2014Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 23 - 12.
  5. Sep 19, 2013Introduced in House
  6. Sep 19, 2013Referred to the House Committee on Ways and Means.

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.

Committee report

Congressional Budget Office cost estimate

  1. Jun 5, 2014H.R. 3134, Charitable Giving Extension ActAs ordered reported by the House Committee on Ways and Means on May 29, 2014

Constitutional authority

Congress has the power to enact this legislation pursuant to the following: Article 1, Section 8. Clause 1: The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;

The sponsor’s statement, as printed in the page H5766.

Related bills 1

Companion bills and other measures the record links to this one.

BillTitleRelationshipLatest action
HR 1Tax Reform Act of 2014Related billDec 12, 2014

Titles 3

Every title it has carried, official and short, at each stage.

Official Title as Introduced
To amend the Internal Revenue Code of 1986 to allow charitable contributions made by an individual after the close of the taxable year, but before the tax return due date, to be treated as made in such taxable year.
Short Titles as Introduced
Charitable Giving Extension Act
Short Titles as Reported to House
Charitable Giving Extension Act

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 2

Each version as it was printed, newest first.

  1. Jun 26, 2014Reported in House
  2. Sep 19, 2013Introduced in House

Support LegiList

This page is free, carries no paywall, and is built and maintained by one person. If the record here is useful to you, a few dollars keeps it going.

Processed by Stripe in a separate window. LegiList never sees card details.

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.