To amend the Internal Revenue Code of 1986 to make permanent certain rules regarding basis adjustments to stock of S corporations making charitable contributions of property.
The bill’s titles are written by its sponsor.
Sponsor and status
Sponsor. Representative for Washington's 8th congressional district. Republican.
Last Updated: May 2, 2014
Length: 4 pages
113th Congress, 2013–2015
This bill was introduced on April 29, 2014, in a previous session of Congress, but was not enacted.
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
“Reichert, Kind Introduce Tax Bills to Encourage S Corporation Growth”
— Rep. David Reichert [R-WA8, 2005-2018] (Sponsor) on Apr 10, 2014
Apr 10, 2014
Bills and resolutions are referred to committees which debate the bill before possibly sending it on to the whole chamber.
Apr 29, 2014
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.
H.R. 4454 (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.
This bill was introduced in the 113th Congress, which met from Jan 3, 2013 to Jan 2, 2015. Legislation not enacted by the end of a Congress is cleared from the books.
How to cite this information.
We recommend the following MLA-formatted citation when using the information you see here in academic work:
GovTrack.us. (2019). H.R. 4454 — 113th Congress: Permanent S Corporation Charitable Contributions Act of 2014. Retrieved from https://www.govtrack.us/congress/bills/113/hr4454
“H.R. 4454 — 113th Congress: Permanent S Corporation Charitable Contributions Act of 2014.” www.GovTrack.us. 2014. November 20, 2019 <https://www.govtrack.us/congress/bills/113/hr4454>
Permanent S Corporation Charitable Contributions Act of 2014, H.R. 4454, 113th Cong..
|title=H.R. 4454 (113th)
|accessdate=November 20, 2019
|author=113th Congress (2014)
|date=April 10, 2014
|quote=Permanent S Corporation Charitable Contributions Act of 2014
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