legislation: 98-s-2169

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
98-s-2169 98 s 2169 A bill to create permanent rules for reforming instruments governing charitable bequests. Taxation 1983-11-18 1983-12-01 Committee on Finance requested executive comment from OMB, Treasury Department. Senate Sen. Thurmond, Strom [R-SC] SC R T000254 0 Amends the Internal Revenue Code to provide a permanent rule for the reformation of charitable split interest instruments for purposes of meeting the requirement for the tax deduction for gifts of split interests to charity. Requires that the charitable and noncharitable interests in the split interest trust generally remain the same before and after the reformation. Treats the premature death of an income beneficiary of a charitable remainder trust as the equivalent of a reformation. 2025-01-03T19:04:17Z https://www.congress.gov/bill/98th-congress/senate-bill/2169

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