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    <number>2491</number>
    <updateDate>2023-01-11T16:17:53Z</updateDate>
    <updateDateIncludingText>2023-01-11T16:17:53Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <originChamberCode>H</originChamberCode>
    <type>HR</type>
    <introducedDate>2007-05-24</introducedDate>
    <congress>110</congress>
    <committees>
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        <systemCode>hswm00</systemCode>
        <name>Ways and Means Committee</name>
        <chamber>House</chamber>
        <type>Standing</type>
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          <item>
            <name>Referred to</name>
            <date>2007-05-24T14:05:00Z</date>
          </item>
        </activities>
      </item>
    </committees>
    <actions>
      <item>
        <actionDate>2007-05-25</actionDate>
        <text>Sponsor introductory remarks on measure. (CR E1147-1148)</text>
        <type>IntroReferral</type>
        <actionCode>B00100</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
        </sourceSystem>
      </item>
      <item>
        <actionDate>2007-05-24</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
        <type>IntroReferral</type>
        <actionCode>H11100</actionCode>
        <sourceSystem>
          <code>2</code>
          <name>House floor actions</name>
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            <systemCode>hswm00</systemCode>
            <name>Ways and Means Committee</name>
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        <actionDate>2007-05-24</actionDate>
        <text>Introduced in House</text>
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          <code>9</code>
          <name>Library of Congress</name>
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      <item>
        <actionDate>2007-05-24</actionDate>
        <text>Introduced in House</text>
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        <actionCode>1000</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
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      </item>
    </actions>
    <sponsors>
      <item>
        <bioguideId>B000574</bioguideId>
        <fullName>Rep. Blumenauer, Earl [D-OR-3]</fullName>
        <firstName>EARL</firstName>
        <lastName>BLUMENAUER</lastName>
        <party>D</party>
        <state>OR</state>
        <district>3</district>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <cosponsors>
      <item>
        <bioguideId>R000033</bioguideId>
        <fullName>Rep. Ramstad, Jim [R-MN-3]</fullName>
        <firstName>JIM</firstName>
        <lastName>RAMSTAD</lastName>
        <party>R</party>
        <state>MN</state>
        <district>3</district>
        <sponsorshipDate>2007-05-24</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>C001068</bioguideId>
        <fullName>Rep. Cohen, Steve [D-TN-9]</fullName>
        <firstName>Steve</firstName>
        <lastName>Cohen</lastName>
        <party>D</party>
        <state>TN</state>
        <district>9</district>
        <sponsorshipDate>2007-06-05</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
    </cosponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Animals</name>
        </item>
        <item>
          <name>Annuities</name>
        </item>
        <item>
          <name>Charitable contributions</name>
        </item>
        <item>
          <name>Income tax</name>
        </item>
        <item>
          <name>Labor and Employment</name>
        </item>
        <item>
          <name>Law</name>
        </item>
        <item>
          <name>Pets</name>
        </item>
        <item>
          <name>Tax deductions</name>
        </item>
        <item>
          <name>Trusts and trustees</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2007-05-24</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2007-06-27T19:41:00Z</updateDate>
        <text><![CDATA[ <p>Amends the Internal Revenue Code to provide for the tax treatment of a charitable remainder pet trust as a charitable remainder annuity trust. Defines &quot;charitable remainder pet trust&quot; as a trust which pays a specified annual amount (for a maximum term of 20 years) for the care of domesticated companion animals living at the time of creation of the trust.</p>]]></text>
      </summary>
    </summaries>
    <title>To amend the Internal Revenue Code of 1986 to treat charitable remainder pet trusts in a manner similar to charitable remainder annuity trusts.</title>
    <titles>
      <item>
        <titleType>Display Title</titleType>
        <title>To amend the Internal Revenue Code of 1986 to treat charitable remainder pet trusts in a manner similar to charitable remainder annuity trusts.</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>To amend the Internal Revenue Code of 1986 to treat charitable remainder pet trusts in a manner similar to charitable remainder annuity trusts.</title>
        <billTextVersionName>Introduced in House</billTextVersionName>
        <billTextVersionCode>IH</billTextVersionCode>
      </item>
    </titles>
    <textVersions>
      <item>
        <type>Introduced in House</type>
        <date>2007-05-24T04:00:00Z</date>
        <formats>
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          </item>
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      </item>
    </textVersions>
    <latestAction>
      <actionDate>2007-05-25</actionDate>
      <text>Sponsor introductory remarks on measure. (CR E1147-1148)</text>
    </latestAction>
  </bill>
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    <dc:language>EN</dc:language>
    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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