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H.R.5806 / 113th Congress

Supporting America's Charities Act

On motion to suspend the rules and pass the bill Failed by the Yeas and Nays: (2/3 required): 275 - 149 (Roll no. 562).

Official summary

Version 00 · Introduced in House · Dec 8, 2014

Supporting America's Charities Act - Amends the Internal Revenue Code to make permanent: (1) the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes, and (2) tax-free distributions from individual retirement accounts (IRAs) for charitable purposes. Allows a tax deduction for charitable contributions for conservation purposes of property conveyed under the Alaska Native Claims Settlement Act by an Alaska Native Corporation.

Modifies the tax deduction for charitiable contributions of food inventory to: (1) increase the amount of deductible food inventory contributions that taxpayers other than C corporations may make in any taxable year from 10% to 15% of their aggregate net income and to limit such amount for a C corporation to 15% of its taxable income; (2) permit a taxpayer who is not required to account for inventories or capitalize indirect costs to elect, solely for purposes of computing the amount of such deduction, to treat the basis of any apparently wholesome food (as defined in the Bill Emerson Good Samaritan Food Donation Act) as equal to 25% of the fair market value of such food and to set forth a formula for determining the fair market value of such food; and (3) make such deduction, as modified, permanent.

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Who introduced it

Rep. Camp, Dave [R-MI-4] · R–MI

Committees

  • Budget Committee
  • Ways and Means Committee
4 cosponsorship records, including any withdrawals

Actions

A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.

  1. On motion to suspend the rules and pass the bill Failed by the Yeas and Nays: (2/3 required): 275 - 149 (Roll no. 562).

    House roll call 562 · Individual votes
  2. Failed of passage/not agreed to in House: On motion to suspend the rules and pass the bill Failed by the Yeas and Nays: (2/3 required): 275 - 149 (Roll no. 562).

    House roll call 562 · Individual votes
  3. Considered as unfinished business. (consideration: CR H9075)

  4. At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.

  5. DEBATE - The House proceeded with forty minutes of debate on H.R. 5806.

  6. Considered under suspension of the rules. (consideration: CR H8998-9002; text as introduced in House: CR H8998-8999)

  7. Mr. Camp moved to suspend the rules and pass the bill.

  8. Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

  9. Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

  10. Introduced in House

  11. Introduced in House

Bill text & related measures

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Related bills identified by Congress.gov

Source last updated: Sep 8, 2026. Consult Congress.gov for the current record.

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Objective

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Individual rights and government power

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