A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to "Contributions in Exchange for State or Local Tax Credits".

United States116th CongressSJRES-50Senate
Latest legislative activity: Oct 23, 2019

Summary

Official Summary

This resolution expresses congressional disapproval of the rule submitted by the Internal Revenue Service relating to charitable contribution and estate tax deductions when a taxpayer receives or expects to receive a corresponding state or local tax credit, and such rule shall have no force or effect.

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Latest companion bill action

HJRES-72: Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to "Contributions in Exchange for State or Local Tax Credits".

Introduced in House

  1. Senate Committee on Finance discharged by petition pursuant to 5 U.S.C. 802(c).

    Senate

  2. Motion to proceed to consideration of measure made in Senate. (CR S5952)

    Senate

  3. Considered by Senate. (consideration: CR S6053, S6060, S6067-6071, S6079-6080)

    Senate

  4. Failed of passage in Senate by Yea-Nay Vote. 43 - 52. Record Vote Number: 331.

    Senate

    View vote