legislation: 102-hr-5636
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 102-hr-5636 | 102 | hr | 5636 | To amend the Internal Revenue Code of 1986 to ensure that charitable beneficiaries of charitable remainder trusts are aware of their interests in such trusts. | Taxation | 1992-07-22 | 1992-10-05 | See H.R.11. | House | Rep. Gibbons, Sam [D-FL-7] | FL | D | G000153 | 0 | Amends the Internal Revenue Code to establish requirements for notifying charitable beneficiaries of charitable remainder trusts of their interests in such trusts, including copies of estate tax return filings on which a charitable deduction is claimed. Requires each charitable remainder trust, contributions to which were deductible for Federal income, estate or gift tax purposes, to file an annual information return on its financial condition, transactions, fiduciaries, beneficiaries, and other information necessary to inform the Internal Revenue Service, beneficiaries, and the public adequately of its affairs. Requires beneficiaries to reimburse fiduciaries for the reasonable costs of providing subsequent notices if the fiduciaries have complied with notification requirements under this Act. | 2025-01-03T20:55:56Z |