113th Congress > House > Vote 949

Date: June 12, 2014

Result: 263-155 (Passed)

Clerk session vote number: 311

Vote Subject Matter: Government Management / Budget Special Interest

Sponsor: REICHERT, David G. (R-WA)

Bill number: HR4453

Question: On Passage

Description: To amend the Internal Revenue Code of 1986 to make permanent the reduced recognition period for built-in gains of S corporations

Bill summary: 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.

Bill titles: To amend the Internal Revenue Code of 1986 to make permanent the reduced recognition period for built-in gains of S corporations.

Links for more info on the vote: congress.gov

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