Supporting America's Charities Act
Latest action. On motion to suspend the rules and pass the bill Failed by the yeas and naysThe constitutional right of one-fifth of those present to force every member's vote onto the public record. The mechanism behind every roll call you can look up.Read the full definition (opens a new tab): (2/3 required): 275 - 149 (Roll no. 562).
Supporting America's Charities Act - Amends the Internal Revenue Code to make permanent: (1) the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes, and (2) tax-free distributions from individual retirement accounts (IRAs) for charitable purposes. Allows a tax deduction for charitable contributions for conservation purposes of property conveyed under the Alaska Native Claims Settlement Act by an Alaska Native Corporation.
Modifies the tax deduction for charitiable contributions of food inventory to: (1) increase the amount of deductible food inventory contributions that taxpayers other than C corporations may make in any taxable year from 10% to 15% of their aggregate net income and to limit such amount for a C corporation to 15% of its taxable income; (2) permit a taxpayer who is not required to account for inventories or capitalize indirect costs to elect, solely for purposes of computing the amount of such deduction, to treat the basis of any apparently wholesome food (as defined in the Bill Emerson Good Samaritan Food Donation Act) as equal to 25% of the fair market value of such food and to set forth a formula for determining the fair market value of such food; and (3) make such deduction, as modified, permanent.
Written by analysts at the Congressional Research Service and published on Congress.gov, not by Civibrief. Summarized at the "Introduced in House" stage on December 8, 2014. It describes the bill, it is not the legal text.
Where is it in the process, and what happens next?
This bill failed the vote the record describes below. A measure that fails is not revived; the same text has to be introduced again as a new measure.
The record's latest action, on December 11, 2014: On motion to suspend the rules and pass the bill Failed by the Yeas and Nays: (2/3 required): 275 - 149 (Roll no. 562).
Has anyone actually voted on it?
No. No roll call in this Congress cites this measure. That is the ordinary outcome: most measures never reach a recorded floor vote, and a committee ends most of them simply by not acting.
A vote is not the only thing that happens to a measure. Hearings, markups, and referrals are all recorded actions, and none of them is a vote of the full chamber.
Who is behind it?
DAVE CAMP (R-MI) introduced it on December 8, 2014, and 4 members have since signed on as cosponsors.
They are 4 Republicans.
Cosponsoring is a formal signature on the text. It is not a commitment to vote for the measure, it does not bind anyone's party, and a long list of cosponsors is a measure of attention rather than of prospects.
Every answer above is assembled from this measure's own record on Congress.gov and from published counts of what Congress has passed before. Civibrief does not predict outcomes and takes no position on any measure.
Vote history
- HouseDid not advance · December 11, 2014
- SenateNot reached
- PresidentNot reached