Disapproving the rule submitted by the Internal Revenue Service relating to charitable contribution and estate tax deductions under section 170 when a taxpayer receives or expects to receive a corresponding state or local tax credit.

IA 116TH CONGRESS 1ST SESSION H. J. RES. 67 Disapproving the rule submitted by the Internal Revenue Service relating to charitable contribution and estate tax deductions under section 170 when a taxpayer receives or expects to receive a corresponding state or local tax credit. IN THE HOUSE OF REPRESENTATIVES JUNE 19, 2019 Mr. GOTTHEIMER (for himself and Mr. KING of New York) submitted the fol- lowing joint resolution; which was referred to the Committee on Ways and Means JOINT RESOLUTION Disapproving the rule submitted by the Internal Revenue Service relating to charitable contribution and estate tax deductions under section 170 when a taxpayer receives or expects to receive a corresponding state or local tax credit. Resolved by the Senate and House of Representatives 1 of the United States of America in Congress assembled, 2 That Congress disapproves the rule submitted by the In- 3 ternal Revenue Service relating to charitable contribution 4 and estate tax deductions under section 170 of the Inter- 5 nal Revenue Code of 1986 when a taxpayer receives or 6 expects to receive a corresponding state or local tax credit 7 VerDate Sep 11 2014 01:32 Jun 20, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\HJ67.IH HJ67 pamtmann on DSKBFK8HB2PROD with BILLS 2 •HJ 67 IH (published at 84 Fed. Reg. 27513 (June 13, 2019)), and 1 such rule shall have no force or effect. 2 Æ VerDate Sep 11 2014 01:32 Jun 20, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\HJ67.IH HJ67 pamtmann on DSKBFK8HB2PROD with BILLS