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H.R.4719: America Gives More Act of 2014

About this Bill

This bill was introduced in the 113th Congress
This bill is primarily about taxation
You can read the bill
Sponsor Tom Reed, R-N.Y.
Total Cosponsors 9 (All Republicans)
Introduced May 22, 2014
Latest Major Action July 23, 2014
See it on GovTrack
See it on C-SPAN

Bill Progress

  • Bill introduced in the House   
  • Bill passed in the House   
  • Bill passed in the Senate   
  • Bill signed into law

Bill Summary

America Gives More Act of 2014 - Amends the Internal Revenue Code to: (1) make permanent the enhanced tax deduction for charitable contributions of food inventory; (2) increase from 10% to 15% of the aggregate net income of taxpayers other than C corporations the amount of deductible food inventory contributions which such taxpayers may make in any taxable year (for a C corporation, 15% of its taxable income); (3) permit a taxpayer who is not required to account for inventories or capitalize indirect costs, to elect, solely for purposes of computing the amount of the deduction, to treat the basis of any apparently wholesome food (as defined in the Bill Emerson Good Samaritan Food Donation Act) as equal to 25% of the fair market value of such food; and (4) set forth a formula for determining the fair market value of such food.

Makes permanent: (1) tax-free distributions from individual retirement accounts (IRAs) for charitable purposes, and (2) the tax deducti...

(Source: Congressional Research Service)

Bill Actions

Date Description
July 23, 2014 Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 477.
July 22, 2014 Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
July 17, 2014 Motion to reconsider laid on the table Agreed to without objection.
July 17, 2014

On passage Passed by the Yeas and Nays: 277 - 130 (Roll no. 432). (text: CR H6364-6365)

July 17, 2014

On motion to recommit with instructions Failed by the Yeas and Nays: 185 - 227 (Roll no. 431). (consideration: CR H6377-4378)

July 17, 2014 The previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR H6377)
July 17, 2014 DEBATE - The House proceeded with 10 minutes of debate on the Van Hollen motion to recommit with instructions pending a reseravation of a point of order. The instructions contained in the motion seek to require the bill to be reported to the House with an amendment to extend the three existing charitable tax extenders and two new charitable tax provisions in the underlying bill for only two additional years, through the end of 2015, as opposed to the permanent extension costing $16 billion in the underlying bill. It would prevent these five tax cuts from permanently adding to the deficit, undermining comprehensive tax reform, and putting further pressure on the United States discretionary priorities. Additionally, the motion would deny any claiming of these five charitable tax provisions by inverted corporations that change their residence from the United States in order to avoid paying U.S. taxes. Subsequently, the point of order was withdrawn.
July 17, 2014 Mr. Van Hollen moved to recommit with instructions to the Committee on Ways and Means. (consideration: CR H6375-6378; text: CR H6375-6376)
July 17, 2014 The previous question was ordered pursuant to the rule. (consideration: CR H6375)
July 17, 2014 DEBATE - The House proceeded with one hour of debate on H.R. 4719.
July 17, 2014 Rule provides for consideration of H.R. 4719 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. The rule provides that the amendment in the nature of a substitute consisting of the text of Rules Committee Print 113-51 shall be considered as adopted and the bill, as amended, shall be considered as read.
July 17, 2014 Considered under the provisions of rule H. Res. 670. (consideration: CR H6364-6378)
July 17, 2014 Rule H. Res. 670 passed House.
July 15, 2014 Rules Committee Resolution H. Res. 670 Reported to House. Rule provides for consideration of H.R. 4719 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. The rule provides that the amendment in the nature of a substitute consisting of the text of Rules Committee Print 113-51 shall be considered as adopted and the bill, as amended, shall be considered as read.
June 26, 2014 Placed on the Union Calendar, Calendar No. 371.
June 26, 2014 Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-498.
May 29, 2014 Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 23 - 13.
May 29, 2014 Committee Consideration and Mark-up Session Held.
May 22, 2014 Referred to the House Committee on Ways and Means.