Senate Joint Resolution 50
116th Congress(2019-2020)
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".
Active
Active
Failed Senate on Oct 23, 2019
Overview
Text
Introduced
Jul 16, 2019
Latest Action
Oct 23, 2019
Origin Chamber
Senate
Type
Joint Resolution
Joint Resolution
A form of legislative measure used to propose changes in law, or to propose an amendment to the U.S. Constitution. Depending on the chamber of origin, they begin with a designation of either H.J.Res. or S.J.Res. Concurrent resolutions and simple resolutions are other types of resolutions. Bill is another form of legislative measure used to propose law.
Bill Number
50
Congress
116
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
Sponsorship by Party
New York
New Jersey
Delaware
Illinois
New Jersey
Connecticut
Oregon
Washington
Failed
October 23, 2019
Type
Failed Passage
Senate Roll Call Votes
Summary

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.

Text (2)
Actions (10)
10/23/2019
Failed of passage in Senate by Yea-Nay Vote. 43 - 52. Record Vote Number: 331.
10/23/2019
Failed of passage/not agreed to in Senate: Failed of passage in Senate by Yea-Nay Vote. 43 - 52. Record Vote Number: 331.
10/23/2019
Considered by Senate. (consideration: CR S6053, S6060, S6067-6071, S6079-6080)
10/22/2019
Measure laid before Senate by motion. (consideration: CR S5952)
10/22/2019
Motion to proceed to consideration of measure agreed to in Senate by Voice Vote.
10/22/2019
Motion to proceed to consideration of measure made in Senate. (CR S5952)
10/22/2019
Placed on Senate Legislative Calendar under General Orders. Calendar No. 258.
10/22/2019
Senate Committee on Finance discharged by petition pursuant to 5 U.S.C. 802(c).
07/16/2019
Read twice and referred to the Committee on Finance. (text: CR S4859)
07/16/2019
Introduced in Senate
Public Record
Created
Jul 17, 2019 4:42:08 AM
Updated
Jul 10, 2021 8:19:31 PM