Marjory Stoneman Douglas High School Family Support Act of 2018
Latest action · Mar 22, 2018 Referred to the House Committee on Ways and Means.
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.
- IntroducedMar 22, 2018
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Marjory Stoneman Douglas High School Family Support Act of 2018
This bill accelerates the benefits of tax deductions for charitable cash contributions made for the relief of the spouses, dependents, or guardians of the slain or injured victims of the Marjory Stoneman Douglas High School shooting that occurred on February 14, 2018.
A taxpayer who makes such a contribution may claim a deduction in 2017 for contributions made on or after February 13, 2018, and before April 18, 2018. Recordkeeping requirements for the deduction may be satisfied using a telephone bill showing the name of the organization to which a contribution was made with the date and amount of such contribution.
A contribution that is made on or after February 14, 2018, may qualify as a charitable contribution even if it is for the exclusive benefit of the specified individuals.
Payments made on or after February 14, 2018, and on or before October 15, 2018, to the individuals by a tax-exempt organization: (1) shall be treated as related to the purpose or function constituting the basis for such organization's tax exemption; and (2) may not be treated as inuring to the benefit of any private individual, if the payments are made in good faith using a reasonable and objective formula which is consistently applied.
Cosponsors 2
Members who signed on, in the order they did. All signed on Mar 22, 2018.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-FL | Theodore E. Deutch | Original | Mar 22, 2018 |
| R-FL | Vern Buchanan | Original | Mar 22, 2018 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred Mar 22, 2018 |
Actions 2
Everything that happened, newest first.
- Mar 22, 2018Introduced in House
- Mar 22, 2018Referred 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.
Constitutional authority
The sponsor’s statement, as printed in the Congressional Record, vol. 164, no. 50, March 22, 2018, page H2042.
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 2632 | Marjory Stoneman Douglas High School Family Support Act of 2018 | Identical bill | Apr 9, 2018 |
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To accelerate the income tax benefits for charitable cash contributions for the relief of the families of the slain or injured victims of the Marjory Stoneman Douglas High School shooting, and for other purposes.
- Short Titles as Introduced
- Marjory Stoneman Douglas High School Family Support Act of 2018
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Mar 22, 2018Introduced in House
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.
