JCT Describes Substitute to Charitable Gift Tax Deduction Bill
MAR. 24, 2015
JCX-66-15
DOCUMENT ATTRIBUTES
- Institutional AuthorsJoint Committee on Taxation
- Cross-ReferenceH.R. 1104
. - Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2015-7129
- Tax Analysts Electronic Citation2015 TNT 57-34
Citations: JCX-66-15
JOINT COMMITTEE ON TAXATION
March 24, 2015
JCX-66-15
The Chairman's amendment in the nature of a substitute modifies H.R. 1104. The amendment modifies the short title of the bill to the "Fair Treatment for All Gifts Act." In addition, the amendment replaces the word "amendment" with "amendments" in sections 2(b) and 2(c) of the bill.
The Chairman's amendment is estimated to have no effect on Federal fiscal year budget receipts for the period 2015-2025.
DOCUMENT ATTRIBUTES
- Institutional AuthorsJoint Committee on Taxation
- Cross-ReferenceH.R. 1104.
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2015-7129
- Tax Analysts Electronic Citation2015 TNT 57-34
