H.J.Res. 67House116th Congress (2019-2021)In Committee

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.

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Updated April 14, 2026 at 6:23 AM UTC

This joint resolution tells the IRS that its new rule on charitable contribution and estate‑tax deductions—specifically the rule that would limit deductions when a taxpayer also receives a state or local tax credit—has no legal effect. It stops the rule from being applied to any taxpayers.

Key Provisions

Congress formally disapproves the IRS rule published June 13, 2019 (84 Fed. Reg. 27513) that ties charitable contribution and estate‑tax deductions to the receipt of a state or local tax credit.
The disapproval means the rule cannot be enforced and has no force or effect.

Legislative Activity

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HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

June 19, 2019

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HouseIntro Referral

Introduced in House

June 19, 2019

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

June 19, 2019

Bill Text

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Introduced in HouseIssued June 19, 2019

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.