3.0.0 4719 2023-01-11T13:26:02Z 2023-01-11T13:26:02Z House H HR 2014-05-22 113 From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. REED:H.R. 4719.Congress has the power to enact this legislation pursuantto the following:Clause 1 of Section 8 of Article I of the United StatesConstitution and Amendment XVI of the United StatesConstitution.[Page H4829]]]> hswm00 Ways and Means Committee House Standing Reported by 2014-06-26T17:24:39Z Markup by 2014-05-29T17:53:07Z Referred to 2014-05-22T13:02:45Z H. Rept. 113-498 To amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory. 113 2945 HR 2013-08-01 Referred to the House Committee on Ways and Means. Related bill CRS Supporting America's Charities Act 113 5806 HR 2014-12-11 On motion to suspend the rules and pass the bill Failed by the Yeas and Nays: (2/3 required): 275 - 149 (Roll no. 562). 12:27:53 Related bill CRS Good Samaritan Hunger Relief Tax Incentive Extension Act of 2013 113 1395 S 2013-07-30 Read twice and referred to the Committee on Finance. Related bill CRS Alaska Native Conservation Parity Act of 2014 113 2636 S 2014-07-22 Read twice and referred to the Committee on Finance. Related bill CRS Providing for consideration of the bill (H.R. 4719) to amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions for food inventory. 113 670 HRES 2014-07-17 Motion to reconsider laid on the table Agreed to without objection. 10:40:46 Procedurally-related House 2014-07-23 Senate Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 477. Calendars 2014-07-22 Senate Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time. Calendars 2014-07-17 12:42:38 On passage Passed by the Yeas and Nays: 277 - 130 (Roll no. 432). (text: CR H6364-6365) Floor H37100 2 House floor actions 432 https://clerk.house.gov/evs/2014/roll432.xml House 113 2014-07-17T16:42:38Z 2 2014-07-17 12:42:38 Motion to reconsider laid on the table Agreed to without objection. Floor H38310 2 House floor actions 2014-07-17 12:42:38 Passed/agreed to in House: On passage Passed by the Yeas and Nays: 277 - 130 (Roll no. 432).(text: CR H6364-6365) Floor 8000 9 Library of Congress 432 https://clerk.house.gov/evs/2014/roll432.xml House 113 2014-07-17T16:42:38Z 2 2014-07-17 12:35:50 On motion to recommit with instructions Failed by the Yeas and Nays: 185 - 227 (Roll no. 431). (consideration: CR H6377-4378) Floor H36110 2 House floor actions hswm00 Ways and Means Committee 431 https://clerk.house.gov/evs/2014/roll431.xml House 113 2014-07-17T16:35:50Z 2 2014-07-17 12:06:58 The previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR H6377) Floor H8A000 2 House floor actions 2014-07-17 11:58:31 DEBATE - The House proceeded with 10 minutes of debate on the Van Hollen motion to recommit with instructions pending a reseravation of a point of order. The instructions contained in the motion seek to require the bill to be reported to the House with an amendment to extend the three existing charitable tax extenders and two new charitable tax provisions in the underlying bill for only two additional years, through the end of 2015, as opposed to the permanent extension costing $16 billion in the underlying bill. It would prevent these five tax cuts from permanently adding to the deficit, undermining comprehensive tax reform, and putting further pressure on the United States discretionary priorities. Additionally, the motion would deny any claiming of these five charitable tax provisions by inverted corporations that change their residence from the United States in order to avoid paying U.S. taxes. Subsequently, the point of order was withdrawn. Floor H8D000 2 House floor actions 2014-07-17 11:58:12 Mr. Van Hollen moved to recommit with instructions to the Committee on Ways and Means. (consideration: CR H6375-6378; text: CR H6375-6376) Floor H36100 2 House floor actions hswm00 Ways and Means Committee 2014-07-17 11:57:45 The previous question was ordered pursuant to the rule. (consideration: CR H6375) Floor H35000 2 House floor actions 2014-07-17 10:51:46 DEBATE - The House proceeded with one hour of debate on H.R. 4719. Floor H8D000 2 House floor actions 2014-07-17 10:50:05 Rule provides for consideration of H.R. 4719 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. The rule provides that the amendment in the nature of a substitute consisting of the text of Rules Committee Print 113-51 shall be considered as adopted and the bill, as amended, shall be considered as read. Floor H8D000 2 House floor actions 2014-07-17 10:50:00 Considered under the provisions of rule H. Res. 670. (consideration: CR H6364-6378) Floor H30000 2 House floor actions 2014-07-17 10:40:45 Rule H. Res. 670 passed House. Floor H1L220 2 House floor actions 2014-07-15 17:21:45 Rules Committee Resolution H. Res. 670 Reported to House. Rule provides for consideration of H.R. 4719 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. The rule provides that the amendment in the nature of a substitute consisting of the text of Rules Committee Print 113-51 shall be considered as adopted and the bill, as amended, shall be considered as read. Floor H1L210 2 House floor actions 2014-06-26 Placed on the Union Calendar, Calendar No. 371. Calendars H12410 2 House floor actions U00371 2014-06-26 Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-498. Committee H12200 2 House floor actions hswm00 Ways and Means Committee 2014-06-26 Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-498. Committee 5000 9 Library of Congress hswm00 Ways and Means Committee 2014-05-29 hswm00 Ways and Means Committee 1 House committee actions Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 23 - 13. Committee 2014-05-29 hswm00 Ways and Means Committee 1 House committee actions Committee Consideration and Mark-up Session Held. Committee 2014-05-22 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2014-05-22 Introduced in House IntroReferral Intro-H 9 Library of Congress 2014-05-22 Introduced in House IntroReferral 1000 9 Library of Congress R000585 Rep. Reed, Tom [R-NY-23] Tom Reed R NY 23 N G000549 Rep. Gerlach, Jim [R-PA-6] Jim Gerlach R PA 6 2014-05-22 True K000376 Rep. Kelly, Mike [R-PA-3] Mike Kelly R PA 3 2014-05-28 False N000181 Rep. Nunes, Devin [R-CA-22] Devin Nunes R CA 22 2014-05-28 False G000567 Rep. Griffin, Tim [R-AR-2] Tim Griffin R AR 2 2014-05-28 False T000462 Rep. Tiberi, Patrick J. [R-OH-12] PATRICK TIBERI R OH J. 12 2014-05-28 False P000594 Rep. Paulsen, Erik [R-MN-3] Erik Paulsen R MN 3 2014-05-28 False S001179 Rep. Schock, Aaron [R-IL-18] Aaron Schock R IL 18 2014-05-28 False G000564 Rep. Gibson, Christopher P. [R-NY-19] Christopher Gibson R NY P. 19 2014-05-30 False S001187 Rep. Stivers, Steve [R-OH-15] Steve Stivers R OH 15 2014-06-05 False Taxation Alaska Charitable contributions Employee benefits and pensions Financial services and investments Food assistance and relief Income tax deductions Indian lands and resources rights Land use and conservation Sales and excise taxes Social work, volunteer service, charitable organizations Tax administration and collection, taxpayers Tax-exempt organizations Taxation 00 2014-05-22 Introduced in House 2014-07-14T22:05:25Z Fighting Hunger Incentive Act of 2014 - Amends the Internal Revenue Code to: (1) make permanent the tax deduction for charitable contributions of food inventory, (2) increase from 10% to 15% of taxpayer aggregate net income the amount of deductible food inventory contributions which a taxpayer may make in any taxable year (15% of the taxable income of C corporations), and (3) set forth rules for determining the basis of contributed food for taxpayers other than C corporations and the fair market value of such food.

]]> 17 2014-06-26 Reported to House with amendment(s) 2014-08-28T17:56:23Z Fighting Hunger Incentive Act of 2014 - Amends the Internal Revenue Code to: (1) make permanent the enhanced tax deduction for charitable contributions of food inventory; (2) increase from 10% to 15% of the aggregate net income of taxpayers other than C corporations the amount of deductible food inventory contributions which such taxpayers may make in any taxable year (for a C corporation, 15% of its taxable income); (3) permit a taxpayer who is not required to account for inventories or capitalize indirect costs to elect, solely for purposes of computing the amount of the deduction, to treat the basis of any apparently wholesome food (as defined in the Bill Emerson Good Samaritan Food Donation Act) as equal to 25% of the fair market value of such food; and (4) set forth a formula for determining the fair market value of such food.

]]> 36 2014-07-17 Passed House amended 2014-09-12T19:14:16Z America Gives More Act of 2014 - Amends the Internal Revenue Code to: (1) make permanent the enhanced tax deduction for charitable contributions of food inventory; (2) increase from 10% to 15% of the aggregate net income of taxpayers other than C corporations the amount of deductible food inventory contributions which such taxpayers may make in any taxable year (for a C corporation, 15% of its taxable income); (3) permit a taxpayer who is not required to account for inventories or capitalize indirect costs, to elect, solely for purposes of computing the amount of the deduction, to treat the basis of any apparently wholesome food (as defined in the Bill Emerson Good Samaritan Food Donation Act) as equal to 25% of the fair market value of such food; and (4) set forth a formula for determining the fair market value of such food.

Makes permanent: (1) tax-free distributions from individual retirement accounts (IRAs) for charitable purposes, and (2) the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes.

Allows taxpayers to treat a charitable contribution made after the close of the taxable year but before the due date of the tax return as being made in such taxable year.

Reduces from 2% to 1% the excise tax rate on the net investment income of tax-exempt private foundations. Repeals the 1% reduction in such tax rate for private foundations that meet certain distribution requirements.

Prohibits the entry of the budgetary effects of this Act on any PAYGO (pay-as-you-go) scorecard.

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America Gives More Act of 2014 Display Title America Gives More Act of 2014 Official Title as Introduced To amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory. Introduced in House IH Short Titles as Introduced Fighting Hunger Incentive Act of 2014 Short Titles as Reported to House Fighting Hunger Incentive Act of 2014 H House Short Titles as Passed House America Gives More Act of 2014 H House 1104 113 HAMDT Pursuant to the provisions of H.Res. 670 the amendment in the nature of a substitute consisting of the text of Rules Committee Print 113-51 is considered as adopted. Pursuant to the provisions of H.Res. 670 the amendment in the nature of a substitute consisting of the text of Rules Committee Print 113-51 is considered as adopted. 2022-02-03T05:49:30Z Rules Committee 2014-07-17T04:00:00Z House of Representatives 113 HR House H 4719 America Gives More Act of 2014 2023-01-11T13:26:02Z Committee Print 113-51 https://www.congress.gov/committee-print/113th-congress/house-committee-print/88636 H.Res. 670 https://www.congress.gov/bill/113th-congress/house-resolution/670 2 2014-07-17 House amendment offered Floor 71000 9 Library of Congress Placed on Calendar Senate 2014-07-23T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113hr4719pcs/xml/BILLS-113hr4719pcs.xml Engrossed in House 2014-07-17T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113hr4719eh/xml/BILLS-113hr4719eh.xml Reported in House 2014-06-26T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113hr4719rh/xml/BILLS-113hr4719rh.xml Introduced in House 2014-05-22T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113hr4719ih/xml/BILLS-113hr4719ih.xml 2014-07-23 Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 477. 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.