S. 2370 · 114th Congress
Protecting Charitable Contributions Act of 2015
- Stage
- In committee
- Sponsor
- Pat Roberts
- Introduced
- 2015-12-08
- Latest action
- 2015-12-08 · Introduced in Senate
Summary
Protecting Charitable Contributions Act of 2015
This bill provides that the definitions and regulations in effect on January 1, 2015, relating to the substantiation of deductible charitable contributions in excess of $250, shall apply on and after the enactment date of the bill. The Internal Revenue Service shall not issue, revise, or finalize any regulation, revenue ruling, or other guidance relating to such definitions and regulations.