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".
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.
Administrative law and regulatory proceduresCharitable contributionsCongressional oversightDepartment of the TreasuryIncome tax creditsIncome tax deductionsInternal Revenue Service (IRS)State and local taxation
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".
USA116th CongressSJRES-50| Senate
| Updated: 10/23/2019
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.
Administrative law and regulatory proceduresCharitable contributionsCongressional oversightDepartment of the TreasuryIncome tax creditsIncome tax deductionsInternal Revenue Service (IRS)State and local taxation