Disapproving the rule submitted by the Internal Revenue Service relating to charitable contribution and estate tax deductions under section 170 when a taxpayer receives or expects to receive a corresponding state or local tax credit.

Bill: 116-hjres-67
Sponsor: full_name: Rep. Gottheimer, Josh [D-NJ-5]
Introduced: 2019-06-19
Policy area: Taxation
Subjects: Administrative remedies

Charitable contributions

Income tax deductions

State and local taxation

Transfer and inheritance taxes
Latest action: action_date: 2019-06-19
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2019-06-19
action_desc: Introduced in House
text: <p>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.</p>

tv_txt: IA 116th CONGRESS 1st Session H. J. RES. 67 IN THE HOUSE OF REPRESENTATIVES June 19, 2019 Mr. Gottheimer (for himself and Mr. King of New York ) submitted the following joint resolution; which was referred to the Committee on Ways and Means JOINT RESOLUTION Disapproving the rule submitted by the Internal Revenue Service relating to charitable contribution and estate tax deductions under section 170 when a taxpayer receives or expects to receive a corresponding state or local tax credit.

That Congress disapproves the rule submitted by the Internal Revenue Service relating to charitable contribution and estate tax deductions under section 170 of the Internal Revenue Code of 1986 when a taxpayer receives or expects to receive a corresponding state or local tax credit (published at 84 Fed. Reg. 27513 (June 13, 2019)), and such rule shall have no force or effect.