H.R. 4453 — 113th Congress
S Corporation Permanent Tax Relief Act of 2014
Sponsor
More bills from this sponsor
113th Congress| Measure | Title |
|---|---|
| H.R. 1896 · Families | International Child Support Recovery Improvement Act of 2013 |
Latest action
Jun 17, 2014Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 433.
CRS summary
As of Jun 12, 2014Passed House amended
S Corporation Permanent Tax Relief Act of 2014 - Amends the Internal Revenue Code, with respect to the taxation of S corporations, to make permanent: (1) the reduction of the period (10 to 5 years) during which the built-in gains of such corporations are subject to tax, and (2) the rule requiring an adjustment to the basis of an shareholder's stock in an S corporation that makes tax deductible contributions of appreciated property.
Prohibits the entry of the budgetary effects of this Act on any PAYGO (Pay As You Go) scorecard.
Congressional Research Service, via api.congress.gov (public domain)
Roll-call votes
2 on recordJun 12, 2014 · On Passage
Full roll call1 of 431 recorded votes are not yet matched to a member profile.
Yea — 263: 219 R · 41 D · 1 I · 1 L
Nay — 155: 153 D · 2 R
Not Voting — 13: 9 R · 4 D
Jun 12, 2014 · On Motion to Recommit with Instructions
Full roll call1 of 431 recorded votes are not yet matched to a member profile.
Yea — 188: 188 D
Nay — 229: 220 R · 6 D · 1 I · 1 L
Not Voting — 14: 10 R · 4 D
Member pages currently show roll-call votes from the 119th Congress only. The “Member pages” column marks votes from that congress.