H.R. 4454 · 113th Congress
Permanent S Corporation Charitable Contributions Act of 2014
- Stage
- Reported from committee
- Sponsor
- David Reichert
- Introduced
- 2014-04-10
- Latest action
- 2014-05-02 · Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-430.
Summary
Permanent S Corporation Charitable Contributions Act of 2014 - Amends the Internal Revenue Code to make permanent the tax rule requiring an adjustment to the basis of a shareholder's stock in an S corporation that makes tax deductible charitable contributions of appreciated property in taxable years beginning after 2013.