Legislators
Bills
Statements
Lobbying
Travel
Searching...- Bills
- S.2103
S.2103: A bill 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. 24, 2004
- Latest Major Action Feb. 24, 2004
Bill Sponsor
Bill Cosponsor
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 |
|---|---|
|
Read twice and referred to the Committee on Finance.
|
|
| Feb. 24, 2004 |
Introduced in the Senate by Pat Roberts (R-Kan.) |