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- H.R.3837
H.R.3837: To amend the Internal Revenue Code of 1986 to limit the deduction for charitable contributions of patents and similar property.
About This Bill
- This bill was introduced in the 108th Congress
- This bill is primarily about taxation
- Introduced Feb. 25, 2004
- Latest Major Action Feb. 25, 2004
Bill Sponsor
Bill Summary
Amends the Internal Revenue Code to require a taxpayer seeking an income tax deduction for the charitable contribution of a patent, copyright, trademark, trade name, trade secret, know-how, software or similar technology property to: (1) contribute the entire right, title, and interest in such property to certain tax-exempt universities, teaching hospitals or reseach institutions; and (2) require that any cash or cash equivalents donated with...
(Source: Library of Congress)
Bill Actions
| Date | Description |
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Sponsor introductory remarks on measure.
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Referred to the House Committee on Ways and Means.
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| Feb. 25, 2004 |
Introduced in the House by Amory Houghton (R-N.Y.) |