[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4201 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 4201

 To amend the Internal Revenue Code of 1986 to extend the special rule 
         for contributions of book inventory to public schools.


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                    IN THE HOUSE OF REPRESENTATIVES

                            December 3, 2009

 Mr. Cuellar introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to extend the special rule 
         for contributions of book inventory to public schools.

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

SECTION 1. EXTENSION OF SPECIAL RULE FOR CONTRIBUTIONS OF BOOK 
              INVENTORY TO PUBLIC SCHOOLS.

    (a) In General.--Clause (iv) of section 170(e)(3)(D) of the 
Internal Revenue Code of 1986 is amended by striking ``December 31, 
2009'' and inserting ``December 31, 2011''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 2009.
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