H.R. 4719House113th Congress (2013-2015)Passed House

America Gives More Act of 2014

Sponsored by Tom ReedRep. Tom Reed (R-NY)
Introduced May 22, 2014

Legislative Activity

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20 earlier actions
SenateCalendars Latest Action

Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 477.

July 23, 2014

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HouseIntro Referral

Introduced in House

May 22, 2014

HouseIntro Referral

Referred to the House Committee on Ways and Means.

May 22, 2014

HouseCommittee

Committee Consideration and Mark-up Session Held.

May 29, 2014

HouseCommittee

Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 23 - 13.

May 29, 2014

HouseCommittee

Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-498.

June 26, 2014

HouseCalendars

Placed on the Union Calendar, Calendar No. 371.

June 26, 2014

HouseFloor

Rules Committee Resolution H. Res. 670 Reported to House. Rule provides for consideration of H.R. 4719 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. The rule provides that the amendment in the nature of a substitute consisting of the text of Rules Committee Print 113-51 shall be considered as adopted and the bill, as amended, shall be considered as read.

July 15, 2014 • 5:21 PM

HouseFloor

Rule H. Res. 670 passed House.

July 17, 2014 • 10:40 AM

HouseFloor

Considered under the provisions of rule H. Res. 670. (consideration: CR H6364-6378)

July 17, 2014 • 10:50 AM

HouseFloor

Rule provides for consideration of H.R. 4719 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. The rule provides that the amendment in the nature of a substitute consisting of the text of Rules Committee Print 113-51 shall be considered as adopted and the bill, as amended, shall be considered as read.

July 17, 2014 • 10:50 AM

HouseFloor

DEBATE - The House proceeded with one hour of debate on H.R. 4719.

July 17, 2014 • 10:51 AM

HouseFloor

The previous question was ordered pursuant to the rule. (consideration: CR H6375)

July 17, 2014 • 11:57 AM

HouseFloor

Mr. Van Hollen moved to recommit with instructions to the Committee on Ways and Means. (consideration: CR H6375-6378; text: CR H6375-6376)

July 17, 2014 • 11:58 AM

HouseFloor

DEBATE - The House proceeded with 10 minutes of debate on the Van Hollen motion to recommit with instructions pending a reseravation of a point of order. The instructions contained in the motion seek to require the bill to be reported to the House with an amendment to extend the three existing charitable tax extenders and two new charitable tax provisions in the underlying bill for only two additional years, through the end of 2015, as opposed to the permanent extension costing $16 billion in the underlying bill. It would prevent these five tax cuts from permanently adding to the deficit, undermining comprehensive tax reform, and putting further pressure on the United States discretionary priorities. Additionally, the motion would deny any claiming of these five charitable tax provisions by inverted corporations that change their residence from the United States in order to avoid paying U.S. taxes. Subsequently, the point of order was withdrawn.

July 17, 2014 • 11:58 AM

HouseFloor

The previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR H6377)

July 17, 2014 • 12:06 PM

HouseFloor

On motion to recommit with instructions Failed by the Yeas and Nays: 185 - 227 (Roll no. 431). (consideration: CR H6377-4378)

July 17, 2014 • 12:35 PM

HouseFloor

Passed/agreed to in House: On passage Passed by the Yeas and Nays: 277 - 130 (Roll no. 432).(text: CR H6364-6365)

July 17, 2014 • 12:42 PM

HouseFloor

Motion to reconsider laid on the table Agreed to without objection.

July 17, 2014 • 12:42 PM

HouseFloor

On passage Passed by the Yeas and Nays: 277 - 130 (Roll no. 432). (text: CR H6364-6365)

July 17, 2014 • 12:42 PM

SenateCalendars

Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.

July 22, 2014

SenateCalendars

Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 477.

July 23, 2014

Floor Debate

24 members

What members said about H.R. 4719 on the floor

10 Republicans14 Democrats
Dave Camp
Rep. Dave CampR-MI-4 · Jul 17, 2014

Mr. Speaker, pursuant to House Resolution 670, I call up the bill (H.R. 4719) to amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of…

Alcee L. Hastings
Rep. Alcee L. HastingsD-FL-20 · Jul 17, 2014

Mr. Speaker, I yield myself such time as I may consume. (Mr. HASTINGS of Florida asked and was given permission to revise and extend his remarks.) I thank the gentleman from Texas (Mr. Burgess) for…

Michael C. Burgess
Rep. Michael C. BurgessR-TX-26 · Jul 17, 2014

Mr. Speaker, by direction of the Committee on Rules, I call up House Resolution 670 and ask for its immediate consideration. Mr. Speaker, for the purpose of debate only, I yield the customary 30…

Steny H. Hoyer
Rep. Steny H. HoyerD-MD-5 · Jul 11, 2014

Mr. Speaker, I rise for the purpose of inquiring of the schedule for the week to come, and I am pleased to yield to Mr. McCarthy, the majority leader-elect. I appreciate his stance. We had the…

Sander M. Levin
Rep. Sander M. LevinD-MI-9 · Jul 17, 2014

Mr. Speaker, I yield myself such time as I may consume. I want to be clear what this debate is about and what it is not about. It is not a debate about the merits of public charities and private…

Show 8 more
John C. Carney, Jr.
Rep. John C. Carney, Jr.D-DE · Aug 1, 2014

Mr. Speaker, I wish to clarify my position on rollcall votes cast between July 9, 2014 and July 17, 2014. On rollcall vote No. 371, on consideration of an amendment offered to H.R. 4923 by Mr.…

Kevin McCarthy
Rep. Kevin McCarthyR-CA-23 · Jul 11, 2014

I thank the gentleman for yielding, and I look forward to a very strong working relationship with you. Mr. Speaker, on Monday, the House will meet at noon for morning-hour and 2 p.m. for legislative…

Lloyd Doggett
Rep. Lloyd DoggettD-TX-35 · Jul 17, 2014

Mr. Speaker, I rise in opposition to approving this permanent Republican tax break for Twinkies. That is exactly what this bill does. I think we should encourage charity, but also fiscal…

Ron Kind
Rep. Ron KindD-WI-3 · Jul 17, 2014

Mr. Speaker, I thank my friend for yielding me this time. Mr. Speaker, here we are again. Over the last few weeks, the Ways and Means Committee has been bringing bill after bill to the House floor to…

Mike Kelly
Rep. Mike KellyR-PA-3 · Jul 17, 2014

Mr. Speaker, first, let me thank the gentleman from Michigan, Chairman Camp, for bringing this important set of charitable bills, the America Gives More Act, H.R. 4719, to the floor for a vote. H.R.…

Jim Gerlach
Rep. Jim GerlachR-PA-6 · Jul 17, 2014

I thank the chairman for his recognition and for his strong leadership on this important legislation. Mr. Speaker, I rise today to urge my colleagues to support this legislation and specifically to…

Chris Van Hollen
Rep. Chris Van HollenD-MD-8 · Jul 17, 2014

Mr. Speaker, I have a motion to recommit at the desk. I am opposed in its current form. Mr. Speaker, this is the final amendment to the bill. It will not kill the bill or send it back to committee.…

Earl Blumenauer
Rep. Earl BlumenauerD-OR-3 · Jul 17, 2014

Mr. Speaker, this is sort of an Alice in Wonderland experience here. We deal on an ongoing basis with provisions in the Tax Code. We have routinely extended some, as has been referenced; but what we…

Show 11 more
Jerrold Nadler
Rep. Jerrold NadlerD-NY-10 · Jul 17, 2014

I thank the gentleman for yielding. Mr. Speaker, I rise today to urge my colleagues to vote ``no'' on the previous question in order to bring the Protect Women's Health from Corporate Interference…

Erik Paulsen
Rep. Erik PaulsenR-MN-3 · Jul 17, 2014

I thank the chairman for yielding. Mr. Speaker, I want to speak in support of the legislation, H.R. 4719, the America Gives More Act. This is important legislation that is actually going to increase…

Mike Thompson
Rep. Mike ThompsonD-CA-5 · Jul 17, 2014

I thank the gentleman for yielding. Mr. Speaker, the tax provisions that are being considered today include the much-needed Conservation Easement Incentive Act, a bill I introduced with my friend…

Tom Reed
Rep. Tom ReedR-NY-23 · Jul 17, 2014

Thank you, Mr. Chairman, for yielding. I want to start my comments today by focusing on the merits of this proposal and then by offering some comments in response to my good friend from Michigan in…

Ami Bera
Rep. Ami BeraD-CA-7 · Jul 17, 2014

Mr. Speaker, I rise today to speak to this body about the outrageous Supreme Court decision, the Hobby Lobby case. I look at this, not as a Member of Congress, but as a doctor. Now, in my training,…

Aaron Schock
Rep. Aaron SchockR-IL-18 · Jul 17, 2014

Mr. Speaker, I thank the chairman of our committee for introducing this important piece of legislation that is being supported by the American Red Cross, the American Heart Association, the Salvation…

Don Young
Rep. Don YoungR-AK · Jul 17, 2014

Mr. Speaker, I want to thank the gentleman from Michigan, Chairman Camp, for his work on this important legislation. H.R. 4719, the America Gives More Act of 2014, is a package of bipartisan bills to…

Rush Holt
Rep. Rush HoltD-NJ-12 · Jul 17, 2014

Mr. Speaker, I rise today in reluctant opposition to H.R. 4719, the Fighting Hunger Incentive Act of 2014. The legislation before us today is another in a long line of picking and choosing which tax…

Suzanne Bonamici
Rep. Suzanne BonamiciD-OR-1 · Jul 23, 2014

Mr. Speaker, I rise in opposition to H.R. 4719. The bill before us today includes policies that enjoy broad bipartisan support, and have been passed by this body before with Members from both sides…

Michael G. Fitzpatrick
Rep. Michael G. FitzpatrickR-PA-8 · Jul 17, 2014

Mr. Speaker, I thank the chairman, Mr. Camp, for his leadership on this issue. And I also want to thank and recognize Representative Gerlach of Pennsylvania. Over several terms here during his time…

Sheila Jackson Lee
Rep. Sheila Jackson LeeD-TX-18 · Jul 17, 2014

Will the gentleman yield? I thank the gentleman for yielding for just a moment because this is a colleague from Texas, and there are many issues that we have agreed on with respect to Texas. I might…

Bill Text

4 versions available

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Latest
Placed on Calendar SenateIssued July 23, 2014

II

Calendar No. 477

113th CONGRESS

2d Session

H. R. 4719

IN THE SENATE OF THE UNITED STATES

July 22, 2014

Received; read the first time

July 23, 2014

Read the second time and placed on the calendar

AN ACT

To amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory.

1.

Short title

This Act may be cited as the America Gives More Act of 2014.

2.

Extension and expansion of charitable deduction for contributions of food inventory

(a)

Permanent extension

Section 170(e)(3)(C) of the Internal Revenue Code of 1986 is amended by striking clause (iv).

(b)

Increase in limitation

Section 170(e)(3)(C) of such Code, as amended by subsection (a), is amended by striking clause (ii), by redesignating clause (iii) as clause (iv), and by inserting after clause (i) the following new clauses:

(ii)

Limitation

The aggregate amount of such contributions for any taxable year which may be taken into account under this section shall not exceed—

(I)

in the case of any taxpayer other than a C corporation, 15 percent of the taxpayer’s aggregate net income for such taxable year from all trades or businesses from which such contributions were made for such year, computed without regard to this section, and

(II)

in the case of a C corporation, 15 percent of taxable income (as defined in subsection (b)(2)(D)).

(iii)

Rules related to limitation

(I)

Carryover

If such aggregate amount exceeds the limitation imposed under clause (ii), such excess shall be treated (in a manner consistent with the rules of subsection (d)) as a charitable contribution described in clause (i) in each of the 5 succeeding years in order of time.

(II)

Coordination with overall corporate limitation

In the case of any charitable contribution allowable under clause (ii)(II), subsection (b)(2)(A) shall not apply to such contribution, but the limitation imposed by such subsection shall be reduced (but not below zero) by the aggregate amount of such contributions. For purposes of subsection (b)(2)(B), such contributions shall be treated as allowable under subsection (b)(2)(A).

.

(c)

Determination of basis for certain taxpayers

Section 170(e)(3)(C) of such Code, as amended by subsections (a) and (b), is amended by adding at the end the following new clause:

(v)

Determination of basis for certain taxpayers

If a taxpayer—

(I)

does not account for inventories under section 471, and

(II)

is not required to capitalize indirect costs under section 263A,

the taxpayer may elect, solely for purposes of subparagraph (B), to treat the basis of any apparently wholesome food as being equal to 25 percent of the fair market value of such food.

.

(d)

Determination of fair market value

Section 170(e)(3)(C) of such Code, as amended by subsections (a), (b), and (c), is amended by adding at the end the following new clause:

(vi)

Determination of fair market value

In the case of any such contribution of apparently wholesome food which cannot or will not be sold solely by reason of internal standards of the taxpayer, lack of market, or similar circumstances, or by reason of being produced by the taxpayer exclusively for the purposes of transferring the food to an organization described in subparagraph (A), the fair market value of such contribution shall be determined—

(I)

without regard to such internal standards, such lack of market, such circumstances, or such exclusive purpose, and

(II)

by taking into account the price at which the same or substantially the same food items (as to both type and quality) are sold by the taxpayer at the time of the contribution (or, if not so sold at such time, in the recent past).

.

(e)

Effective Date

(1)

In general

Except as otherwise provided in this subsection, the amendments made by this section shall apply to contributions made after December 31, 2013, in taxable years ending after such date.

(2)

Limitation; applicability to C corporations

The amendments made by subsection (b) shall apply to contributions made in taxable years beginning after December 31, 2013.

3.

Rule allowing certain tax-free distributions from individual retirements accounts for charitable purposes made permanent

(a)

In general

Section 408(d)(8) of the Internal Revenue Code of 1986 is amended by striking subparagraph (F).

(b)

Effective date

The amendment made by this section shall apply to distributions made in taxable years beginning after December 31, 2013.

4.

Special rule for qualified conservation contributions modified and made permanent

(a)

Made permanent

(1)

Individuals

Subparagraph (E) of section 170(b)(1) of the Internal Revenue Code of 1986 is amended by striking clause (vi).

(2)

Corporations

Subparagraph (B) of section 170(b)(2) of such Code is amended by striking clause (iii).

(b)

Contributions of capital gain real property made for conservation purposes by Native Corporations

(1)

In general

Paragraph (2) of section 170(b) of the Internal Revenue Code of 1986 is amended by redesignating subparagraph (C) as subparagraph (D), and by inserting after subparagraph (B) the following new subparagraph:

(C)

Qualified conservation contributions by certain Native Corporations

(i)

In general

Any qualified conservation contribution (as defined in subsection (h)(1)) which—

(I)

is made by a Native Corporation, and

(II)

is a contribution of property which was land conveyed under the Alaska Native Claims Settlement Act,

shall be allowed to the extent that the aggregate amount of such contributions does not exceed the excess of the taxpayer’s taxable income over the amount of charitable contributions allowable under subparagraph (A).
(ii)

Carryover

If the aggregate amount of contributions described in clause (i) exceeds the limitation of clause (i), such excess shall be treated (in a manner consistent with the rules of subsection (d)(2)) as a charitable contribution to which clause (i) applies in each of the 15 succeeding years in order of time.

(iii)

Native Corporation

For purposes of this subparagraph, the term Native Corporation has the meaning given such term by section 3(m) of the Alaska Native Claims Settlement Act.

.

(2)

Conforming amendment

Section 170(b)(2)(A) of such Code is amended by striking subparagraph (B) applies and inserting subparagraph (B) or (C) applies.

(3)

Valid existing rights preserved

Nothing in this subsection (or any amendment made by this subsection) shall be construed to modify the existing property rights validly conveyed to Native Corporations (within the meaning of section 3(m) of the Alaska Native Claims Settlement Act) under such Act.

(c)

Effective date

The amendments made by this section shall apply to contributions made in taxable years beginning after December 31, 2013.

5.

Extension of time for making charitable contributions

(a)

In general

Subsection (a) of section 170 of the Internal Revenue Code of 1986 is amended by redesignating paragraphs (2) and (3) as paragraphs (3) and (4), respectively, and by inserting after paragraph (1) the following new paragraph:

(2)

Treatment of charitable contributions made by individuals before due date of return

If any charitable contribution is made by an individual after the close of a taxable year but not later than the due date (determined without regard to extensions) for the return of tax for such taxable year, then the taxpayer may elect to treat such charitable contribution as made in such taxable year. Such election shall be made at such time and in such manner as the Secretary may provide. For purposes of this paragraph, an individual’s distributive share of a partnership’s charitable contribution, and an individual’s pro rata share of an S corporation’s charitable contribution, shall not be treated as charitable contributions made by such individual.

.

(b)

Effective date

The amendments made by this section shall apply to elections made with respect to taxable years beginning after December 31, 2013.

6.

Modification of the tax rate for the excise tax on investment income of private foundations

(a)

In general

Section 4940(a) of the Internal Revenue Code of 1986 is amended by striking 2 percent and inserting 1 percent.

(b)

Elimination of reduced tax where foundation meets certain distribution requirements

Section 4940 of such Code is amended by striking subsection (e).

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

7.

Budgetary effects

(a)

Statutory Pay-As-You-Go Scorecards

The budgetary effects of this Act shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010.

(b)

Senate PAYGO Scorecards

The budgetary effects of this Act shall not be entered on any PAYGO scorecard maintained for purposes of section 201 of S. Con. Res. 21 (110th Congress).

Passed the House of Representatives July 17, 2014.

Karen L. Haas,

Clerk

July 23, 2014

Read the second time and placed on the calendar