[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.J. Res. 67 Introduced in House (IH)]
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116th CONGRESS
1st Session
H. J. RES. 67
Disapproving the rule submitted by the Internal Revenue Service
relating to charitable contribution and estate tax deductions under
section 170 when a taxpayer receives or expects to receive a
corresponding state or local tax credit.
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IN THE HOUSE OF REPRESENTATIVES
June 19, 2019
Mr. Gottheimer (for himself and Mr. King of New York) submitted the
following joint resolution; which was referred to the Committee on Ways
and Means
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JOINT RESOLUTION
Disapproving the rule submitted by the Internal Revenue Service
relating to charitable contribution and estate tax deductions under
section 170 when a taxpayer receives or expects to receive a
corresponding state or local tax credit.
Resolved by the Senate and House of Representatives of the United
States of America in Congress assembled, That Congress disapproves the
rule submitted by the Internal Revenue Service relating to charitable
contribution and estate tax deductions under section 170 of the
Internal Revenue Code of 1986 when a taxpayer receives or expects to
receive a corresponding state or local tax credit (published at 84 Fed.
Reg. 27513 (June 13, 2019)), and such rule shall have no force or
effect.
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Disapproving the rule submitted by the Internal Revenue Service relating to charitable contribution and estate tax deductions under section 170 when a taxpayer receives or expects to receive a corresponding state or local tax credit.
#67 | HJRES Congress #116
Policy Area: Taxation
Last Action: Referred to the House Committee on Ways and Means. (6/19/2019)
Bill Text Source: Congress.gov
Summary and Impacts
Original Text