|HB 0031||Tax Deductions for Certain Charitable Contributions|
|Sponsor:||KEEVEN||Handling House Bill:|
|Last Action:||01/12/95 - Referred H Ways and Means Committee|
HB0031 Keeven, Ronald P.
P R E F I L E D
HB 31 -- Income Tax
This bill allows an income tax deduction for qualified charitable contributions made by a taxpayer for disaster relief. The deduction is allowed only when the President of the United States determines the disaster warrants assistance under the Disaster Relief and Emergency Assistance Act and for any portion of the contribution not deductible on the federal income tax return.
This bill is effective January 1, 1996, and applies to all taxable years beginning after December 31, 1995.