Summary: H.R.4311 — 114th Congress (2015-2016)All Information (Except Text)

There is one summary for H.R.4311. Bill summaries are authored by CRS.

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Introduced in House (12/18/2015)

Protecting Charitable Contributions Act of 2015

This bill provides that the definitions and regulations in effect on January 1, 2015, relating to the substantiation of deductible charitable contributions in excess of $250, shall apply on and after the enactment date of the bill. The Internal Revenue Service shall not issue, revise, or finalize any regulation, revenue ruling, or other guidance relating to such definitions and regulations.