US Congress House Bill 4497 (Prior Session Legislation)

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Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on April 28 2014 - 25% progression, died in committee
Action: 2014-04-28 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]

Amends the Internal Revenue Code, with respect to tax relief for federally-declared disasters, to: (1) allow the expensing of qualified disaster expenses (i.e., for removal of debris, demolition, and repair of business-related property) for a disaster occurring during September 2013; (2) allow individual taxpayers an increased tax deduction for charitable contributions made for relief efforts related to a federally-declared disaster which occurs after August 31, 2013, if such contributions are made by December 31, 2014; and (3) allow corporations an increased tax deduction for disaster-related charitable contributions.

To amend the Internal Revenue Code of 1986 to provide tax relief for damages relating to federally declared disasters during September 2013, and for other purposes.

Sen. Cory Gardner [R-CO]

Date	Chamber	Action
2014-04-28	House	Referred to the House Committee on Ways and Means.

SB2233 (Related) 2014-04-09 - Read twice and referred to the Committee on Finance.
HB5082 (Related) 2014-07-11 - Referred to the House Committee on Ways and Means.
SB2634 (Related) 2014-07-22 - Read twice and referred to the Committee on Finance.

Type	Source
Summary	https://www.congress.gov/bill/113th-congress/house-bill/4497/all-info
Text	https://www.congress.gov/113/bills/hr4497/BILLS-113hr4497ih.pdf