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H.R. 630: Permanent S Corporation Charitable Contribution Act of 2015

Title: Permanent S Corporation Charitable Contribution Act of 2015

Introduced: Jan 30, 2015 (114th Congress)

Sponsor: Rep. David G. Reichert [R-WA8]

Status: Reported by Committee - Ordered to be Reported (Amended) by the Yeas and Nays: 24 - 14.

Summary: Permanent S Corporation Charitable Contribution Act of 2015 (Sec. 2) This bill amends the Internal Revenue Code to make permanent the tax rule that reduces the basis of the stock of an S corporation shareholder by the adjusted basis (rather than fair market value) of any charitable contribution made by the S corporation.

Votes

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