H.R. 5806House113th Congress (2013-2015)Failed

Supporting America's Charities Act

Sponsored by Dave CampRep. Dave Camp (R-MI)
Introduced December 8, 2014

Legislative Activity

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8 earlier actions
HouseFloor Latest Action

On motion to suspend the rules and pass the bill Failed by the Yeas and Nays: (2/3 required): 275 - 149 (Roll no. 562).

December 11, 2014 • 12:27 PM

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HouseIntro Referral

Introduced in House

December 8, 2014

HouseIntro Referral

Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

December 8, 2014

HouseFloor

Mr. Camp moved to suspend the rules and pass the bill.

December 10, 2014 • 5:25 PM

HouseFloor

Considered under suspension of the rules. (consideration: CR H8998-9002; text as introduced in House: CR H8998-8999)

December 10, 2014 • 5:25 PM

HouseFloor

DEBATE - The House proceeded with forty minutes of debate on H.R. 5806.

December 10, 2014 • 5:25 PM

HouseFloor

At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.

December 10, 2014 • 5:58 PM

HouseFloor

Considered as unfinished business. (consideration: CR H9075)

December 11, 2014 • 12:17 PM

HouseFloor

Failed of passage/not agreed to in House: On motion to suspend the rules and pass the bill Failed by the Yeas and Nays: (2/3 required): 275 - 149 (Roll no. 562).

December 11, 2014 • 12:27 PM

HouseFloor

On motion to suspend the rules and pass the bill Failed by the Yeas and Nays: (2/3 required): 275 - 149 (Roll no. 562).

December 11, 2014 • 12:27 PM

Floor Debate

24 members

What members said about H.R. 5806 on the floor

7 Republicans17 Democrats
Tom Cole
Rep. Tom ColeR-OK-4 · Dec 11, 2014

Mr. Speaker, by direction of the Committee on Rules, I call up House Resolution 776 and ask for its immediate consideration. Mr. Speaker, for the purpose of debate only, I yield the customary 30…

Louise McIntosh Slaughter
Rep. Louise McIntosh SlaughterD-NY-25 · Dec 11, 2014

Madam Speaker, I want to take just a moment to say I know this will be the last time you will be presiding over the House, and I want to thank you for your friendship over all these years. Working…

Dave Camp
Rep. Dave CampR-MI-4 · Dec 10, 2014

Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 5806) to amend the Internal Revenue Code of 1986 to modify and make permanent certain expiring provisions related to charitable…

Sander M. Levin
Rep. Sander M. LevinD-MI-9 · Dec 10, 2014

Mr. Speaker, I yield myself such time as I shall consume. Mr. Speaker, let me make clear at the outset that this isn't a debate about the excellent work of charities or foundations or their vital…

Jim Gerlach
Rep. Jim GerlachR-PA-6 · Dec 10, 2014

Mr. Speaker, I thank the chairman for his leadership in bringing this legislation to the floor. I had some prepared remarks that I want to give relative to the conservation easement part of this…

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

Madam Speaker, I thank the gentlewoman for yielding. I thank her for her leadership on the Rules Committee. I thank Mr. Cole for his remarks. Madam Speaker, I want to rise and support Mr. Cole. This…

James P. McGovern
Rep. James P. McGovernD-MA-2 · Dec 11, 2014

I thank the gentlewoman. Madam Speaker, I oppose this closed rule, and I oppose the underlying bill, which is the product of a closed and deeply flawed process. It contains policy riders that will do…

Maxine Waters
Rep. Maxine WatersD-CA-43 · Dec 11, 2014

Madam Chair, I have come to the floor today to stop Republican efforts to give Wall Street banks a multibillion dollar gift this Christmas. Under the cover of must-pass legislation, big bank…

Earl Blumenauer
Rep. Earl BlumenauerD-OR-3 · Dec 12, 2014

Mr. Speaker, it is with some degree of frustration that I voted no on H.R. 5806. I strongly support some of the individual provisions; indeed, I am the leading Democratic cosponsor of the provisions…

Bennie G. Thompson
Rep. Bennie G. ThompsonD-MS-2 · Dec 11, 2014

Madam Speaker, I appreciate the time yielded by the gentlelady from New York. Madam Speaker, I rise today to express my strong opposition to H.R. 83, the Consolidated and Further Continuing…

Donna F. Edwards
Rep. Donna F. EdwardsD-MD-4 · Dec 11, 2014

Madam Speaker, I thank the gentlelady from New York. Madam Speaker, I rise in opposition to the rule that is providing for consideration of this so-called omnibus bill. Among the many troublesome…

John P. Sarbanes
Rep. John P. SarbanesD-MD-3 · Dec 11, 2014

Madam Speaker, I rise in opposition to the underlying bill. There are two provisions in this bill that are deeply offensive to the American people and their sense of fairness. Over here, you have a…

Barbara Lee
Rep. Barbara LeeD-CA-13 · Dec 11, 2014

Madam Speaker, I want to thank the gentlelady for yielding and for her tremendous hard work and support. Madam Speaker, I rise in opposition to this rule and this bill for many reasons, even though…

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Daniel T. Kildee
Rep. Daniel T. KildeeD-MI-5 · Dec 11, 2014

I thank the gentlewoman. Madam Speaker, I share the concern expressed by my friend, Mr. Cole, that if we don't act today, government will be shut down, so I agree that we need to act. The question…

Adam Smith
Rep. Adam SmithD-WA-9 · Dec 16, 2014

Mr. Speaker, on Tuesday, December 9, Wednesday, December 10, and Thursday, December 11, 2014, I was out on medical leave continuing to recover from surgery and unable to be present for recorded…

Peter Welch
Rep. Peter WelchD-VT · Dec 11, 2014

Madam Speaker, I thank the gentlelady. One of the big challenges that this institution faces is to restore its credibility with the American people. This process that we have gone through, where, at…

Danny K. Davis
Rep. Danny K. DavisD-IL-7 · Dec 10, 2014

Mr. Speaker, let me thank the gentleman from Michigan for yielding. Let me be clear, I yield to no one in terms of my support for programs and activities to help those who are in need. I ardently…

Eleanor Holmes Norton
Rep. Eleanor Holmes NortonD-DC · Dec 11, 2014

Madam Speaker, I thank my good friend for all of her hard work on this bill. District of Columbia voters passed the most restrictive marijuana legalization law in the country, Initiative 71, allowing…

Theodore E. Deutch
Rep. Theodore E. DeutchD-FL-21 · Dec 11, 2014

Madam Speaker, I thank my friend, and I rise in opposition to the rule and in opposition to the underlying legislation. Last night in the Rules Committee, I offered an amendment to strike a measure…

Lynn Jenkins
Rep. Lynn JenkinsR-KS-2 · Dec 10, 2014

Mr. Speaker, I would like to thank the gentleman for yielding, and I would like to thank him for his leadership on this issue and so many others during his esteemed career here in the people's House.…

Jaime Herrera Beutler
Rep. Jaime Herrera BeutlerR-WA-3 · Dec 11, 2014

Madam Speaker, for over 100 years, the Federal Government has made a promise to our rural schools and counties to actively manage our forests. However, due to Federal regulations and litigation,…

Suzanne Bonamici
Rep. Suzanne BonamiciD-OR-1 · Dec 12, 2014

Mr. Speaker, I rise in opposition to H.R. 5806, a bill that seeks to extend three tax provisions that I strongly support. Despite my interest in seeing the tax provisions before us extended…

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

I thank my colleagues for yielding, and I share their concern on this important matter. I want to ensure my colleagues that enacting an extension of the Secure Rural Schools program is going to be an…

Chris Stewart
Rep. Chris StewartR-UT-2 · Dec 11, 2014

Will the gentlewoman yield? Madam Speaker, as my colleague from Washington has so ably noted, in areas where large tracts of land are part of the National Forest System, local school districts have…

Bill Text

Latest available legislative text

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Introduced in HouseIssued December 8, 2014

I

113th CONGRESS

2d Session

H. R. 5806

IN THE HOUSE OF REPRESENTATIVES

December 8, 2014

Mr. Camp introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned

A BILL

To amend the Internal Revenue Code of 1986 to modify and make permanent certain expiring provisions related to charitable contributions.

1.

Short title

This Act may be cited as the Supporting America’s Charities Act.

2.

Special rule for qualified conservation contributions modified and made permanent

(a)

Made permanent

(1)

Individuals

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

(2)

Corporations

Section 170(b)(2)(B) 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

Section 170(b)(2) of such Code 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.

3.

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.

4.

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.

5.

Budgetary effects

(a)

Paygo scorecard

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 scorecard

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).