[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3871 Introduced in House (IH)]

103d CONGRESS
  2d Session
                                H. R. 3871

 To repeal the substantiation requirement for the deduction of certain 
charitable contributions which was added by the Revenue Reconciliation 
                              Act of 1993.


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                    IN THE HOUSE OF REPRESENTATIVES

                           February 22, 1994

 Mr. Armey (for himself, Mr. Combest, Mr. Linder, Mr. DeLay, Mr. King, 
Mr. Hoekstra, Mr. Walker, Mr. Bachus of Alabama, Mr. Hancock, Mr. Smith 
   of Michigan, Mr. Levy, Mr. Bonilla, Mr. Crane, and Mr. Lightfoot) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To repeal the substantiation requirement for the deduction of certain 
charitable contributions which was added by the Revenue Reconciliation 
                              Act of 1993.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REPEAL OF SUBSTANTIATION REQUIREMENT FOR DEDUCTION OF 
              CERTAIN CHARITABLE CONTRIBUTIONS.

    Section 13172 of the Revenue Reconciliation Act of 1993 (and the 
amendment made by such section) are hereby repealed; and the Internal 
Revenue Code of 1986 shall be applied as if such section (and 
amendment) had never been enacted.

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