3.0.0 931 2019-02-20T23:06:02Z 2019-02-24T02:24:00Z Senate S S 2011-05-10 112 ssfi00 Finance Committee Senate Standing Referred to 2011-05-10T19:05:03Z 2011-05-10 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2011-05-10 Introduced in Senate IntroReferral 10000 9 Library of Congress S000148 Sen. Schumer, Charles E. [D-NY] Charles Schumer D NY E. N I000055 Sen. Isakson, Johnny [R-GA] Johnny Isakson R GA 2011-05-10 True B000468 Sen. Bingaman, Jeff [D-NM] JESSE BINGAMAN D NM FRANCIS 2011-05-10 True C000127 Sen. Cantwell, Maria [D-WA] Maria Cantwell D WA 2011-05-10 True U000039 Sen. Udall, Tom [D-NM] TOM UDALL D NM 2011-05-11 False K000148 Sen. Kerry, John F. [D-MA] JOHN KERRY D MA FORBES 2011-05-12 False Taxation Income tax deductions Social work, volunteer service, charitable organizations Tax administration and collection, taxpayers Transfer and inheritance taxes Taxation

00 2011-05-10 Introduced in Senate 2011-05-18T15:38:12Z Amends Internal Revenue Code provisions relating to the tax deduction for donations of fractional interests in tangible personal property to: (1) permit donors to claim an increased deduction based upon the market value of subsequent gifts of fractional interests, (2) extend to 20 years the period in which donors of fractional interests must contribute their entire interest in donated property, and (3) require donors of fractional interests greater than $1 million to attach a statement of value obtained from the Internal Revenue Service (IRS) to their tax returns.

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Display Title Official Title as Introduced Introduced in Senate 2011-05-10T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-112s931is/xml/BILLS-112s931is.xml 2011-05-10 Read twice and referred to the Committee on Finance. text/xml EN 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. Congressional Research Service, Library of Congress 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.