3.0.0 4497 2023-01-11T13:26:38Z 2023-01-11T13:26:38Z House H HR 2014-04-28 113 From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. GARDNER:H.R. 4497.Congress has the power to enact this legislation pursuantto the following:Article I Section 8The Congress shall have Power To lay and Collect Taxes,Duties, Imposts and Excises, to pay the Debts and provide forthe common Defense and general Welfare of the United States;but all Duties, Imposts and Excises shall be uniformthroughout the United States;[Page H3241]]]> hswm00 Ways and Means Committee House Standing Referred to 2014-04-28T18:01:30Z 113 5082 HR 2014-07-11 Referred to the House Committee on Ways and Means. Related bill CRS 113 2233 S 2014-04-09 Read twice and referred to the Committee on Finance. Related bill CRS 113 2634 S 2014-07-22 Read twice and referred to the Committee on Finance. Related bill CRS 2014-04-28 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2014-04-28 Introduced in House IntroReferral Intro-H 9 Library of Congress 2014-04-28 Introduced in House IntroReferral 1000 9 Library of Congress G000562 Rep. Gardner, Cory [R-CO-4] Cory Gardner R CO 4 N Taxation Business expenses Charitable contributions Disaster relief and insurance Income tax deductions Natural disasters Social work, volunteer service, charitable organizations Taxation

00 2014-04-28 Introduced in House 2014-06-25T13:43:45Z Amends the Internal Revenue Code, with respect to tax relief for federally-declared disasters, to: (1) allow the expensing of qualified disaster expenses (i.e., for removal of debris, demolition, and repair of business-related property) for a disaster occurring during September 2013; (2) allow individual taxpayers an increased tax deduction for charitable contributions made for relief efforts related to a federally-declared disaster which occurs after August 31, 2013, if such contributions are made by December 31, 2014; and (3) allow corporations an increased tax deduction for disaster-related charitable contributions.

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Display Title Official Title as Introduced Introduced in House IH Introduced in House 2014-04-28T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113hr4497ih/xml/BILLS-113hr4497ih.xml 2014-04-28 Referred to the House Committee on Ways and Means. 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.