819 
‘‘(ii) the donor’s basis in such prop-
erty at the time such property was contrib-
uted. 
‘‘(B) APPLICABLE DISPOSITION.—For pur-
poses of this paragraph, the term ‘applicable 
disposition’ means any sale, exchange, or other 
disposition by the donee of applicable prop-
erty— 
‘‘(i) after the last day of the taxable 
year of the donor in which such property 
was contributed, and 
‘‘(ii) before the last day of the 3-year 
period beginning on the date of the con-
tribution of such property, 
unless the donee makes a certification in ac-
cordance with subparagraph (D). 
‘‘(C) APPLICABLE
PROPERTY.—For pur-
poses of this paragraph, the term ‘applicable 
property’ means charitable deduction property 
(as defined in section 6050L(a)(2)(A))— 
‘‘(i) which is tangible personal prop-
erty the use of which is identified by the 
donee as related to the purpose or function 
constituting the basis of the donee’s ex-
emption under section 501, and 
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‘‘(ii) for which a deduction in excess 
of the donor’s basis is allowed. 
‘‘(D) 
CERTIFICATION.—A 
certification 
meets the requirements of this subparagraph if 
it is a written statement which is signed under 
penalty of perjury by an officer of the donee or-
ganization and— 
‘‘(i) which— 
‘‘(I) certifies that the use of the 
property by the donee was related to 
the purpose or function constituting 
the basis for the donee’s exemption 
under section 501, and 
‘‘(II) describes how the property 
was used and how such use furthered 
such purpose or function, or 
‘‘(ii) which— 
‘‘(I) states the intended use of 
the property by the donee at the time 
of the contribution, and 
‘‘(II) certifies that such intended 
use has become impossible or infeasi-
ble to implement.’’. 
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(b) REPORTING REQUIREMENTS.—Paragraph (1) of 
section 6050L(a) (relating to returns relating to certain 
dispositions of donated property) is amended— 
(1) by striking ‘‘2 years’’ and inserting ‘‘3 
years’’, and 
(2) by striking ‘‘and’’ at the end of subpara-
graph (D), by striking the period at the end of sub-
paragraph (E) and inserting a comma, and by in-
serting at the end the following: 
‘‘(F) a description of the donee’s use of the 
property, and 
‘‘(G) a statement indicating whether the 
use of the property was related to the purpose 
or function constituting the basis for the 
donee’s exemption under section 501. 
In any case in which the donee indicates that the 
use of applicable property (as defined in section 
170(e)(7)(C)) was related to the purpose or function 
constituting the basis for the exemption of the donee 
under section 501 under subparagraph (G), the 
donee shall include with the return the certification 
described in section 170(e)(7)(D) if such certifi-
cation is made under section 170(e)(7).’’. 
(c) PENALTY.— 
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(1) IN GENERAL.—Part I of subchapter B of 
chapter 68 (relating to assessable penalties) is 
amended by inserting after section 6720A the fol-
lowing new section: 
‘‘SEC. 6720B. FRAUDULENT IDENTIFICATION OF EXEMPT 
USE PROPERTY. 
‘‘In addition to any criminal penalty provided by law, 
any person who identifies applicable property (as defined 
in section 170(e)(7)(C)) as having a use which is related 
to a purpose or function constituting the basis for the 
donee’s exemption under section 501 and who knows that 
such property is not intended for such a use shall pay a 
penalty of $10,000.’’. 
(2) CLERICAL AMENDMENT.—The table of sec-
tions for part I of subchapter B of chapter 68 is 
amended by adding after the item relating to section 
6720A the following new item: 
‘‘Sec. 6720B. Fraudulent identification of exempt use property.’’. 
(d) EFFECTIVE DATE.— 
(1) RECAPTURE.—The amendments made by 
subsection (a) shall apply to contributions after Sep-
tember 1, 2006. 
(2) REPORTING.—The amendments made by 
subsection (b) shall apply to returns filed after Sep-
tember 1, 2006. 
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(3) PENALTY.—The amendments made by sub-
section (c) shall apply to identifications made after 
the date of the enactment of this Act. 
SEC. 1216. LIMITATION OF DEDUCTION FOR CHARITABLE 
CONTRIBUTIONS OF CLOTHING AND HOUSE-
HOLD ITEMS. 
(a) IN GENERAL.—Subsection (f) of section 170, as 
amended by this Act, is amended by adding at the end 
the following new paragraph: 
‘‘(16) CONTRIBUTIONS
OF
CLOTHING
AND 
HOUSEHOLD ITEMS.— 
‘‘(A) IN GENERAL.—In the case of an indi-
vidual, partnership, or corporation, no deduc-
tion shall be allowed under subsection (a) for 
any contribution of clothing or a household item 
unless such clothing or household item is in 
good used condition or better. 
‘‘(B) ITEMS
OF
MINIMAL
VALUE.—Not-
withstanding subparagraph (A), the Secretary 
may by regulation deny a deduction under sub-
section (a) for any contribution of clothing or a 
household item which has minimal monetary 
value. 
‘‘(C) EXCEPTION
FOR
CERTAIN
PROP-
ERTY.—Subparagraphs (A) and (B) shall not 
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apply to any contribution of a single item of 
clothing or a household item for which a deduc-
tion of more than $500 is claimed if the tax-
payer includes with the taxpayer’s return a 
qualified appraisal with respect to the property. 
‘‘(D) HOUSEHOLD ITEMS.—For purposes 
of this paragraph— 
‘‘(i) IN GENERAL.—The term ‘house-
hold items’ includes furniture, furnishings, 
electronics, appliances, linens, and other 
similar items. 
‘‘(ii) EXCLUDED ITEMS.—Such term 
does not include— 
‘‘(I) food, 
‘‘(II) paintings, antiques, and 
other objects of art, 
‘‘(III) jewelry and gems, and 
‘‘(IV) collections. 
‘‘(E) SPECIAL RULE FOR PASS-THRU ENTI-
TIES.—In the case of a partnership or S cor-
poration, this paragraph shall be applied at the 
entity level, except that the deduction shall be 
denied at the partner or shareholder level.’’. 
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(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to contributions made after the 
date of enactment of this Act. 
SEC. 1217. MODIFICATION OF RECORDKEEPING REQUIRE-
MENTS 
FOR 
CERTAIN 
CHARITABLE 
CON-
TRIBUTIONS. 
(a) RECORDKEEPING
REQUIREMENT.—Subsection 
(f) of section 170, as amended by this Act, is amended 
by adding at the end the following new paragraph: 
‘‘(17) RECORDKEEPING.—No deduction shall be 
allowed under subsection (a) for any contribution of 
a cash, check, or other monetary gift unless the 
donor maintains as a record of such contribution a 
bank record or a written communication from the 
donee showing the name of the donee organization, 
the date of the contribution, and the amount of the 
contribution.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to contributions made in taxable 
years beginning after the date of the enactment of this 
Act. 
SEC. 1218. CONTRIBUTIONS OF FRACTIONAL INTERESTS IN 
TANGIBLE PERSONAL PROPERTY. 
(a) INCOME TAX.—Section 170 (relating to chari-
table, etc., contributions and gifts) is amended by redesig-
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ccoleman on PROD1PC71 with BILLS
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nating subsection (o) as subsection (p) and by inserting 
after subsection (n) the following new subsection: 
‘‘(o) SPECIAL RULES FOR FRACTIONAL GIFTS.— 
‘‘(1) DENIAL
OF
DEDUCTION
IN
CERTAIN 
CASES.— 
‘‘(A) IN GENERAL.—No deduction shall be 
allowed for a contribution of an undivided por-
tion of a taxpayer’s entire interest in tangible 
personal property unless all interest in the 
property is held immediately before such con-
tribution by— 
‘‘(i) the taxpayer, or 
‘‘(ii) the taxpayer and the donee. 
‘‘(B) EXCEPTIONS.—The Secretary may, 
by regulation, provide for exceptions to sub-
paragraph (A) in cases where all persons who 
hold an interest in the property make propor-
tional contributions of an undivided portion of 
the entire interest held by such persons. 
‘‘(2) VALUATION OF SUBSEQUENT GIFTS.—In 
the case of any additional contribution, the fair mar-
ket value of such contribution shall be determined by 
using the lesser of— 
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‘‘(A) the fair market value of the property 
at the time of the initial fractional contribution, 
or 
‘‘(B) the fair market value of the property 
at the time of the additional contribution. 
‘‘(3) RECAPTURE OF DEDUCTION IN CERTAIN 
CASES; ADDITION TO TAX.— 
‘‘(A) RECAPTURE.—The Secretary shall 
provide for the recapture of the amount of any 
deduction allowed under this section (plus inter-
est) with respect to any contribution of an undi-
vided portion of a taxpayer’s entire interest in 
tangible personal property— 
‘‘(i) in any case in which the donor 
does not contribute all of the remaining in-
terest in such property to the donee (or, if 
such donee is no longer in existence, to any 
person described in section 170(c)) before 
the earlier of— 
‘‘(I) the date that is 10 years 
after the date of the initial fractional 
contribution, or 
‘‘(II) the date of the death of the 
donor, and 
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‘‘(ii) in any case in which the donee 
has not, during the period beginning on 
the date of the initial fractional contribu-
tion and ending on the date described in 
clause (i)— 
‘‘(I) had substantial physical pos-
session of the property, and 
‘‘(II) used the property in a use 
which is related to a purpose or func-
tion constituting the basis for the or-
ganizations’ exemption under section 
501. 
‘‘(B) ADDITION TO TAX.—The tax imposed 
under this chapter for any taxable year for 
which there is a recapture under subparagraph 
(A) shall be increased by 10 percent of the 
amount so recaptured. 
‘‘(4) DEFINITIONS.—For purposes of this sub-
section— 
‘‘(A) ADDITIONAL
CONTRIBUTION.—The 
term ‘additional contribution’ means any chari-
table contribution by the taxpayer of any inter-
est in property with respect to which the tax-
payer has previously made an initial fractional 
contribution. 
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‘‘(B) 
INITIAL
FRACTIONAL
CONTRIBU-
TION.—The term ‘initial fractional contribution’ 
means, with respect to any taxpayer, the first 
charitable contribution of an undivided portion 
of the taxpayer’s entire interest in any tangible 
personal property.’’. 
(b) ESTATE TAX.—Section 2055 (relating to trans-
fers for public, charitable, and religious uses) is amended 
by redesignating subsection (g) as subsection (h) and by 
inserting after subsection (f) the following new subsection: 
‘‘(g) VALUATION OF SUBSEQUENT GIFTS.— 
‘‘(1) IN GENERAL.—In the case of any addi-
tional contribution, the fair market value of such 
contribution shall be determined by using the lesser 
of— 
‘‘(A) the fair market value of the property 
at the time of the initial fractional contribution, 
or 
‘‘(B) the fair market value of the property 
at the time of the additional contribution. 
‘‘(2) DEFINITIONS.—For purposes of this para-
graph— 
‘‘(A) ADDITIONAL
CONTRIBUTION.—The 
term ‘additional contribution’ means a bequest, 
legacy, devise, or transfer described in sub-
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section (a) of any interest in a property with re-
spect to which the decedent had previously 
made an initial fractional contribution. 
‘‘(B) 
INITIAL
FRACTIONAL
CONTRIBU-
TION.—The term ‘initial fractional contribution’ 
means, with respect to any decedent, any chari-
table contribution of an undivided portion of 
the decedent’s entire interest in any tangible 
personal property for which a deduction was al-
lowed under section 170.’’. 
(c) GIFT TAX.—Section 2522 (relating to charitable 
and similar gifts) is amended by redesignating subsection 
(e) as subsection (f) and by inserting after subsection (d) 
the following new subsection: 
‘‘(e) SPECIAL RULES FOR FRACTIONAL GIFTS.— 
‘‘(1) DENIAL
OF
DEDUCTION
IN
CERTAIN 
CASES.— 
‘‘(A) IN GENERAL.—No deduction shall be 
allowed for a contribution of an undivided por-
tion of a taxpayer’s entire interest in tangible 
personal property unless all interest in the 
property is held immediately before such con-
tribution by— 
‘‘(i) the taxpayer, or 
‘‘(ii) the taxpayer and the donee. 
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‘‘(B) EXCEPTIONS.—The Secretary may, 
by regulation, provide for exceptions to sub-
paragraph (A) in cases where all persons who 
hold an interest in the property make propor-
tional contributions of an undivided portion of 
the entire interest held by such persons. 
‘‘(2) VALUATION OF SUBSEQUENT GIFTS.—In 
the case of any additional contribution, the fair mar-
ket value of such contribution shall be determined by 
using the lesser of— 
‘‘(A) the fair market value of the property 
at the time of the initial fractional contribution, 
or 
‘‘(B) the fair market value of the property 
at the time of the additional contribution. 
‘‘(3) RECAPTURE OF DEDUCTION IN CERTAIN 
CASES; ADDITION TO TAX.— 
‘‘(A) IN
GENERAL.—The Secretary shall 
provide for the recapture of an amount equal to 
any deduction allowed under this section (plus 
interest) with respect to any contribution of an 
undivided portion of a taxpayer’s entire interest 
in tangible personal property— 
‘‘(i) in any case in which the donor 
does not contribute all of the remaining in-
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terest in such property to the donee (or, if 
such donee is no longer in existence, to any 
person described in section 170(c)) before 
the earlier of— 
‘‘(I) the date that is 10 years 
after the date of the initial fractional 
contribution, or 
‘‘(II) the date of the death of the 
donor, and 
‘‘(ii) in any case in which the donee 
has not, during the period beginning on 
the date of the initial fractional contribu-
tion and ending on the date described in 
clause (i)— 
‘‘(I) had substantial physical pos-
session of the property, and 
‘‘(II) used the property in a use 
which is related to a purpose or func-
tion constituting the basis for the or-
ganizations’ exemption under section 
501. 
‘‘(B) ADDITION TO TAX.—The tax imposed 
under this chapter for any taxable year for 
which there is a recapture under subparagraph 
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(A) shall be increased by 10 percent of the 
amount so recaptured. 
‘‘(4) DEFINITIONS.—For purposes of this sub-
section— 
‘‘(A) ADDITIONAL
CONTRIBUTION.—The 
term ‘additional contribution’ means any gift 
for which a deduction is allowed under sub-
section (a) or (b) of any interest in a property 
with respect to which the donor has previously 
made an initial fractional contribution. 
‘‘(B) 
INITIAL
FRACTIONAL
CONTRIBU-
TION.—The term ‘initial fractional contribution’ 
means, with respect to any donor, the first gift 
of an undivided portion of the donor’s entire in-
terest in any tangible personal property for 
which a deduction is allowed under subsection 
(a) or (b).’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to contributions, bequests, and 
gifts made after the date of the enactment of this Act. 
SEC. 1219. PROVISIONS RELATING TO SUBSTANTIAL AND 
GROSS OVERSTATEMENTS OF VALUATIONS. 
(a) MODIFICATION OF THRESHOLDS FOR SUBSTAN-
TIAL AND GROSS VALUATION MISSTATEMENTS.— 
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(1) 
SUBSTANTIAL
VALUATION 
MISSTATEMENT.— 
(A) INCOME TAXES.—Subparagraph (A) of 
section 6662(e)(1) (relating to substantial valu-
ation misstatement under chapter 1) is amend-
ed by striking ‘‘200 percent’’ and inserting 
‘‘150 percent’’. 
(B) ESTATE AND GIFT TAXES.—Paragraph 
(1) of section 6662(g) is amended by striking 
‘‘50 percent’’ and inserting ‘‘65 percent’’. 
(2) GROSS VALUATION MISSTATEMENT.— 
(A) INCOME TAXES.—Clauses (i) and (ii) 
of section 6662(h)(2)(A) (relating to increase in 
penalty 
in 
case 
of 
gross 
valuation 
misstatements) are amended to read as follows: 
‘‘(i) in paragraph (1)(A), ‘200 per-
cent’ for ‘150 percent’, 
‘‘(ii) in paragraph (1)(B)(i)— 
‘‘(I) ‘400 percent’ for ‘200 per-
cent’, and 
‘‘(II) ‘25 percent’ for ‘50 per-
cent’, and’’. 
(B) ESTATE AND GIFT TAXES.—Subpara-
graph (C) of section 6662(h)(2) is amended by 
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striking ‘‘ ‘25 percent’ for ‘50 percent’ ’’ and in-
serting ‘‘ ‘40 percent’ for ‘65 percent’ ’’. 
(3) ELIMINATION OF REASONABLE CAUSE EX-
CEPTION
FOR
GROSS
MISSTATEMENTS.—Section 
6664(c)(2) (relating to reasonable cause exception 
for underpayments) is amended by striking ‘‘para-
graph (1) shall not apply unless’’ and inserting 
‘‘paragraph (1) shall not apply. The preceding sen-
tence shall not apply to a substantial valuation over-
statement under chapter 1 if’’. 
(b) PENALTY ON APPRAISERS WHOSE APPRAISALS 
RESULT
IN
SUBSTANTIAL
OR
GROSS
VALUATION 
MISSTATEMENTS.— 
(1) IN GENERAL.—Part I of subchapter B of 
chapter 68 (relating to assessable penalties) is 
amended by inserting after section 6695 the fol-
lowing new section: 
‘‘SEC. 
6695A. 
SUBSTANTIAL 
AND 
GROSS 
VALUATION 
MISSTATEMENTS ATTRIBUTABLE TO INCOR-
RECT APPRAISALS. 
‘‘(a) IMPOSITION OF PENALTY.—If— 
‘‘(1) a person prepares an appraisal of the 
value of property and such person knows, or reason-
ably should have known, that the appraisal would be 
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used in connection with a return or a claim for re-
fund, and 
‘‘(2) the claimed value of the property on a re-
turn or claim for refund which is based on such ap-
praisal 
results 
in 
a 
substantial 
valuation 
misstatement under chapter 1 (within the meaning 
of 
section 
6662(e)), 
or 
a 
gross 
valuation 
misstatement (within the meaning of section 
6662(h)), with respect to such property, then such 
person shall pay a penalty in the amount determined 
under subsection (b). 
‘‘(b) AMOUNT OF PENALTY.—The amount of the 
penalty imposed under subsection (a) on any person with 
respect to an appraisal shall be equal to the lesser of— 
‘‘(1) the greater of— 
‘‘(A) 10 percent of the amount of the un-
derpayment (as defined in section 6664(a)) at-
tributable to the misstatement described in sub-
section (a)(2), or 
‘‘(B) $1,000, or 
‘‘(2) 125 percent of the gross income received 
by the person described in subsection (a)(1) from 
the preparation of the appraisal. 
‘‘(c) EXCEPTION.—No penalty shall be imposed 
under subsection (a) if the person establishes to the satis-
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faction of the Secretary that the value established in the 
appraisal was more likely than not the proper value.’’. 
(2) RULES APPLICABLE TO PENALTY.—Section 
6696 (relating to rules applicable with respect to 
sections 6694 and 6695) is amended— 
(A) by striking ‘‘6694 and 6695’’ each 
place it appears in the text and heading thereof 
and inserting ‘‘6694, 6695, and 6695A’’, and 
(B) by striking ‘‘6694 or 6695’’ each place 
it appears in the text and inserting ‘‘6694, 
6695, or 6695A’’. 
(3) CONFORMING AMENDMENT.—The table of 
sections for part I of subchapter B of chapter 68 is 
amended by striking the item relating to section 
6696 and inserting the following new items: 
‘‘Sec. 6695A. Substantial and gross valuation misstatements attributable to in-
correct appraisals. 
‘‘Sec. 6696. Rules applicable with respect to sections 6694, 6695, and 6695A.’’. 
(c) QUALIFIED APPRAISERS AND APPRAISALS.— 
(1) IN GENERAL.—Subparagraph (E) of section 
170(f)(11) is amended to read as follows: 
‘‘(E) QUALIFIED
APPRAISAL
AND
AP-
PRAISER.—For purposes of this paragraph— 
‘‘(i) 
QUALIFIED
APPRAISAL.—The 
term ‘qualified appraisal’ means, with re-
spect to any property, an appraisal of such 
property which— 
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