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H.R. 4453 (113th): S Corporation Permanent Tax Relief Act of 2014

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To amend the Internal Revenue Code of 1986 to make permanent the reduced recognition period for built-in gains of S corporations.

The bill’s titles are written by its sponsor.

Sponsor and status

David Reichert

Sponsor. Representative for Washington's 8th congressional district. Republican.

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Last Updated: Jun 17, 2014
Length: 4 pages
Introduced
Apr 10, 2014
113th Congress (2013–2015)
Status
Died in a previous Congress

This bill was introduced in a previous session of Congress and was passed by the House on June 12, 2014 but was never passed by the Senate.

Source

Position statements

Statement of Administration Policy

President Barack Obama [D, 2009-2017]: S Corporation Permanent Tax Relief Act of 2014 (Jun 10, 2014)

What legislators are saying

Reichert S Corporation Legislation Passes Ways and Means
    — Rep. David Reichert [R-WA8, 2005-2018] (Sponsor) on Apr 29, 2014

Reps. Ron Kind and Dave Reichert Introduce Tax Bills to Encourage S Corporation Growth
    — Rep. Ron Kind [D-WI3] (Co-sponsor) on Apr 15, 2014

King Supports FY15 National Defense Authorization Act
    — Rep. Steve King [R-IA4, 2013-2020] on May 22, 2014

More statements at ProPublica Represent...

History

Apr 10, 2014
 
Introduced

Bills and resolutions are referred to committees which debate the bill before possibly sending it on to the whole chamber.

Apr 29, 2014
 
Ordered Reported

A committee has voted to issue a report to the full chamber recommending that the bill be considered further. Only about 1 in 4 bills are reported out of committee.

Jun 12, 2014
 
Passed House (Senate next)

The bill was passed in a vote in the House. It goes to the Senate next.

H.R. 4453 (113th) was a bill in the United States Congress.

A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.

Bills numbers restart every two years. That means there are other bills with the number H.R. 4453. This is the one from the 113th Congress.

This bill was introduced in the 113th Congress, which met from Jan 3, 2013 to Jan 2, 2015. Legislation not passed by the end of a Congress is cleared from the books.

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“H.R. 4453 — 113th Congress: S Corporation Permanent Tax Relief Act of 2014.” www.GovTrack.us. 2014. June 16, 2021 <https://www.govtrack.us/congress/bills/113/hr4453>

Where is this information from?

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