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![handle is hein.usccsset/usconset60081 and id is 1 raw text is: AUTHENTICATEO
U.S. GOVERNMENT
INFORMATION
Gp
113TH CONGRESS REPORT
2d Session HOUSE OF REPRESENTATIVES 113-495
CHARITABLE GIVING EXTENSION ACT
JUNE 26, 2014.-Committed to the Committee of the Whole House on the State of
the Union and ordered to be printed
Mr. CAMP, from the Committee on Ways and Means,
submitted the following
REPORT
together with
DISSENTING VIEWS
[To accompany H.R. 3134]
[Including cost estimate of the Congressional Budget Office]
The Committee on Ways and Means, to whom was referred the
bill (H.R. 3134) to amend the Internal Revenue Code of 1986 to
allow charitable contributions made by an individual after the close
of the taxable year, but before the tax return due date, to be treat-
ed as made in such taxable year, having considered the same, re-
port favorably thereon with an amendment and recommend that
the bill as amended do pass.
CONTENTS
Page
I. SUMMARY AND BACKGROUND .............................................................. 2
A. Purpose and Sum m ary ..................................................................... 2
B. Background and Need for Legislation ............................................. 2
C. Legislative H istory ............................................................................ 3
II. EXPLANATION OF THE BILL ................................................................. 3
A. Extension of Time for Making Charitable Contributions (sec.
170 of the C ode) .............................................................................. 3
III. VOTES OF THE COMM ITTEE ................................................................... 4
IV. BUDGET EFFECTS OF THE BILL ........................................................... 5
A. Committee Estimate of Budgetary Effects ...................................... 5
B. Statement Regarding New Budget Authority and Tax Expendi-
tures Budget Authority .................................................................. 5
C. Cost Estimate Prepared by the Congressional Budget Office ....... 5
D. M acroeconomic Impact Analysis ...................................................... 6
V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF
TH E H O U SE ............................................................................................. . 6
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