A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to "Contributions in Exchange for State or Local Tax Credits".
Policy Area: Taxation
Sponsor: Sen. Schumer, Charles E. [D-NY] (D-NY)
Latest Action (2019-10-23): Failed of passage in Senate by Yea-Nay Vote. 43 – 52. Record Vote Number: 331.
This resolution expresses congressional disapproval of the rule submitted by the Internal Revenue Service relating to charitable contribution and estate tax deductions when a taxpayer receives or expects to receive a corresponding state or local tax credit, and such rule shall have no force or effect.
Subjects: Administrative law and regulatory procedures, Charitable contributions, Congressional oversight, Department of the Treasury, Income tax credits, Income tax deductions, Internal Revenue Service (IRS), State and local taxation
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How members voted on SJRES50. 0 total positions across all roll calls for this bill.
No vote data available for SJRES50.
