[Congressional Record (Bound Edition), Volume 162 (2016), Part 1]
[House]
[Page 35]
[From the U.S. Government Publishing Office, www.gpo.gov]




                      PROMOTING CHARITABLE GIVING

  (Mr. PAULSEN asked and was given permission to address the House for 
1 minute.)
  Mr. PAULSEN. Mr. Speaker, one of our country's most treasured values 
is helping others who are less fortunate. We see it all the time in 
communities around the Nation, with Americans raising money for a 
worthy cause, donating food, or volunteering their time to help their 
neighbors.
  It is important that our Tax Code reflect these exact same values. It 
was gratifying last month to see Congress come together passing a new 
law that will promote charitable giving. One of the charitable 
provisions in the new law was a bill that I authored. It makes 
permanent a provision to allow a rollover donation from an individual's 
IRA to go to an approved charitable foundation.
  In addition, the new law will encourage the donation of food to food 
banks from local businesses as well as promote environmental 
conservation through the granting of land easements.
  Mr. Speaker, there are many Americans who want to give back and help 
others, and it is important that our Tax Code reflect these same values 
and doesn't punish them for wanting to do so. Each of these provisions 
help make that possible.

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