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1 Apr 1999 | Legislative | National Publication | News story
Timing is everything! Yesterday, we published Jane Peebles' article entitled "Charitable Tax Planning for Retirement Assets." In H.R. 1311, Representatives Crane (R-IL) and Neal (D-MA) have introduced the IRA Charitable Rollover Incentive Act of 1999 that will waive...
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24 May 1999 | Legislative | National Publication | News story
In a press release, U.S. Senator Kay Bailey Hutchison, R-Texas, introduced legislation which will allow donors to roll over assets from an IRA to a charity without incurring tax liability. The legislation is co-sponsored by several other Senators and has been endorsed...
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1 Jun 1999 | Legislative | National Publication | News story
The "Affordable Education Act of 1999" (S. 1134) has now cleared the Senate Finance Committee and with it add-on provisions that will spell the end for so-called charitable split-dollar plans. The Bill's provisions have been expanded from those found in H.R. 630 to...
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11 Jun 1999 | Legislative | National Publication | News story
The Joint Committee on Taxation has released its description of the substitute amendment for H.R. 434, the "African Growth and Opportunity Act," which includes essentially the same provisions incorporated in the "Affordable Education Act of 1999" (S. 1134) relating to...
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11 Jun 1999 | Legislative | National Publication | News story
Rep. Tom Campbell (R-California) has introduced H.R. 1955 which, if passed, will exempt certain transactions between partnerships and private foundations from the private foundation excise tax on self-dealing.
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14 Jun 1999 | Legislative | National Publication | News story
As reported by PGDC on June 11, 1999, the Joint Committee on Taxation released its description of a substitute amendment for H.R. 434 to include the denial of charitable contribution deductions for transfers associated with charitable split-dollar insurance...
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14 Jul 1999 | Legislative | National Publication | News story
Rep. Bill Archer (R-Texas) introduced the "Financial Freedom Act of 1999," Title X (Exempt Organizations Provisions) which includes, among other things, the proposed prohibition of charitable split-dollar transactions (which is virtually identical to earlier...
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19 Jul 1999 | Legislative | National Publication | News story
As a follow-up to this morning's Planned Giving Online article, Senate Finance Committee Chairman William V. Roth, Jr. (R- Delaware), on behalf of the Joint Committee on Taxation, unveiled the "Taxpayer Refund Act of 1999" which is a ten year $792 billion tax cut plan...
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26 Jul 1999 | Legislative | National Publication | News story
The Joint Committee on Taxation ("JCT") has released a study (JCS-3-99) which recognizes that the failure to file penalty arguably does not apply to a Form 5227. JCT recommends assuring imposition of a penalty for failure to file Form 5227 and possible increasing that...
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6 Aug 1999 | Legislative | National Publication | News story
On August 5, 1999, the House and the Senate passed the Taxpayer Refund and Relief Act of 1999, a $792 billion tax cut package. Reports are that President Clinton will veto this bill when it is presented to him in September. The provisions which are of particular...
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28 Oct 1999 | Legislative | National Publication | News story
The Senate Finance Committee has approved S. 1792, "Tax Relief Extension Act of 1999" which includes a revenue offset provision dealing with charitable split-dollar life insurance identical to the provision included in "The Taxpayer Refund and Relief Act of 1999."
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22 Nov 1999 | Legislative | National Publication | News story
The House and the Senate have passed the 10-year extenders bill as part of H.R. 1180, the "Ticket to Work and Work Incentives Improvement Act" on November 18-19, 1999. The bill includes a revenue offset provision prohibiting charitable split-dollar insurance...
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20 Dec 1999 | Legislative | National Publication | News story
On December 17, 1999, President Clinton signed into law H.R. 1180, the "Ticket to Work and Work Incentives Improvement Act of 1999," which includes the denial of charitable contribution deductions for transfers associated with split-dollar insurance arrangements.
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6 Mar 2000 | Legislative | National Publication | News story
Sen. Rick Santorum, R-PA and Sen. Paul Coverdell, R-GA have introduced S. 2077 ("Charitable Giving Tax Relief Act"), which, if passed, would allow nonitemizers to deduct 50 percent of their charitable donations which exceed a cumulative total of $500 in annual...
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15 Mar 2000 | Legislative | National Publication | News story
The House has passed H.R. 3832, the "Small Business Tax Fairness Act 2000," which includes a provision to reduce the top estate tax rate of 55% to 50% by 2002 and reduce all rates by one percentage point per year in 2003 and 2004. In addition, the bill will repeal the...
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17 Jul 2000 | Legislative | National Publication | News story
On July 14, 2000, the Senate passed the Death Tax Elimination Act of 2000 (H.R. 8) which the House approved on June 9, 2000. It is anticipated that President Clinton will veto this bill. The text of H.R. 8 is provided.
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8 Sep 2000 | Legislative | National Publication | News story
The Senate Finance Committee unanimously approved the $27 Billion 5-year package of pension changes. If enacted, the Retirement Security and Savings Act of 2000 would, among other things, provide an exclusion from gross income for qualified charitable distributions...
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14 Feb 2001 | Legislative | National Publication | News story
Sen. Kay Bailey Hutchison, R-Texas, introduced S. 205, the "IRA Charitable Rollover Act of 2001." If enacted into law, S. 205 will allow individuals age 59 ½ and older to distribute assets penalty-free from an IRA directly to a charity or into a qualifying...
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5 Mar 2001 | Legislative | National Publication | News story
Rep. Jennifer Dunn (R-WA) introduced H.R. 824, the "Neighbor to Neighbor Act," which if enacted into law, will provide five new tax incentives to encourage charitable giving.
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16 Mar 2001 | Legislative | National Publication | News story

The Joint Committee on Taxation has released a report concerning estate and gift taxation, including: a description of present law and proposals, background and economic analysis, and an analysis of estate and gift taxes to income taxes.

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Recent activity

Rep. Kelly Introduces Charitable Giving Extension Act

Fiscal Cliff Legislation Extends Charitable IRA Rollovers Through 2013; Special Provision for 2012 Gifts

ACGA Issues Statement on Incentives for Charitable Giving

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Bill Suspends Minimum Required Distributions; Implications for Charitable IRA Rollovers