H.R. 4453S Corporation Permanent Tax Relief Act of 2014

2 recorded actions106 of these members are on the 2026 ballotWhat the measure does Read on Congress.gov

Sponsor: David Reichert [R-WA-08]
Cosponsors: 2 · 1 Democrat · 1 Republican
Policy area: Taxation
Committee: Ways and Means Committee
Latest action: Jun 17, 2014 · Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 433.

IntroducedApr 10, 2014
Passed the HouseJun 12, 2014
Passed the SenateNot yet reached
Sent to the PresidentNot yet reached
Became lawNot yet reached

What the measure doesCRS summary

S Corporation Permanent Tax Relief Act of 2014 - Amends the Internal Revenue Code, with respect to the taxation of S corporations, to make permanent: (1) the reduction of the period (10 to 5 years) during which the built-in gains of such corporations are subject to tax, and (2) the rule requiring an adjustment to the basis of an shareholder's stock in an S corporation that makes tax deductible contributions of appreciated property.

Prohibits the entry of the budgetary effects of this Act on any PAYGO (Pay As You Go) scorecard.

Written by the nonpartisan Congressional Research Service, describing H.R. 4453 as passed House amended on Jun 12, 2014. It is not the text of the measure; a later amendment may have changed what it does.

Roll calls on H.R. 44532 roll calls on this measure

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Jun 12, 2014Each bar: ✓ Yea from the bottom, ✕ Nay aboveJun 12, 2014

How every member votedHouse roll call 311

House Jun 12, 2014 · the primary vote

On Passage

To amend the Internal Revenue Code of 1986 to make permanent the reduced recognition period for built-in gains of S corporations

Passed

263 Yea 155 Nay 13 not voting

Crossed both parties 44 of 418 voting members broke with their own party: 42 Democrats, 2 Republicans.

Open the official roll call

How the chamber split

One dot per member. Select a seat or a bar to filter the list.

DemocratsRepublicansFilled: YeaRing: NayGrey: not voting or present

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All members431 members

Democratic199 members

Republican232 members

marks half of the votes cast. A party’s majority is the side most of its voting members took.

Cosponsors2 · 1 Democrat · 1 Republican

Signing on is not a vote: a member can cosponsor H.R. 4453 and vote against it. 1 signed when it was filed.

DRON KIND [D-WI-03]Original

RTom Reed [R-NY-23]Joined Apr 29, 2014

Loading the public record

Who lobbied on H.R. 445326 organizations

Organizations that named H.R. 4453 in a lobbying disclosure. Only those that cited the bill by number appear, so this is a floor, not a full list.

AGRICULTURAL RETAILERS ASSOCIATIONIts PAC: Agricultural Retailers Association Political Action Committe

Trade (domestic/foreign) · Agriculture · Transportation · Taxation/Internal Revenue Code +9 more5 filings · 4th Quarter (Oct 1 - Dec 31) 2014Filing

CHAMBER OF COMMERCE OF THE U.S.A.

Financial Institutions/Investments/Securities · Foreign Relations · Computer Industry · Trade (domestic/foreign) +39 more3 filings · 4th Quarter (Oct 1 - Dec 31) 2014Filing

HUGO NEU CORPORATIONfiled by TONIO BURGOS & ASSOCIATES OF NEW JERSEY LLC

Taxation/Internal Revenue Code3 filings · 4th Quarter (Oct 1 - Dec 31) 2014Filing

INDEPENDENT COMMUNITY BANKERS OF AMERICAIts PAC: Independent Community Bankers of America PAC

Accounting · Agriculture · Small Business · Copyright/Patent/Trademark +5 more3 filings · 4th Quarter (Oct 1 - Dec 31) 2014Filing

NATIONAL BEER WHOLESALERS ASSOCIATIONIts PAC: National Beer Wholesalers Association PAC

Retirement · Consumer Issues/Safety/Products · Food Industry (safety, labeling, etc.) · Budget/Appropriations +6 more3 filings · 4th Quarter (Oct 1 - Dec 31) 2014Filing

NATIONAL SMALL BUSINESS ASSOCIATIONIts PAC: National Small Business United PAC

Small Business3 filings · 4th Quarter (Oct 1 - Dec 31) 2014Filing

AMERICAN FEDERATION OF STATE COUNTY AND MUNICIPAL EMPLOYEESfiled by AMERICAN FEDERATION OF STATE, COUNTY AND MUNICIPAL EMPLOYEES

Economics/Economic Development · Retirement · Law Enforcement/Crime/Criminal Justice · Trade (domestic/foreign) +14 more2 filings · 3rd Quarter (July 1 - Sep 30) 2014Filing

ASSOCIATED BUILDERS AND CONTRACTORS INCfiled by ASSOCIATED BUILDERS AND CONTRACTORS, INC.Its PAC: Associated Builders & Contractors, Inc. PAC

Small Business · Transportation · Taxation/Internal Revenue Code · Health Issues +9 more2 filings · 3rd Quarter (July 1 - Sep 30) 2014Filing

ASSOCIATED GENERAL CONTRACTORS OF AMERICAIts PAC: Associated General Contractors of America PAC

Consumer Issues/Safety/Products · Government Issues · Small Business · Foreign Relations +8 more2 filings · 4th Quarter (Oct 1 - Dec 31) 2014Filing

COORSTEK INCfiled by COORSTEK, INC.

Defense · Budget/Appropriations · Taxation/Internal Revenue Code · Manufacturing2 filings · 4th Quarter (Oct 1 - Dec 31) 2014Filing

48 disclosures name this measure. Retrieved from LDA.gov on 2026-10-05. Senate Office of Public Records cannot vouch for the data or analyses derived from these data after the data have been retrieved from LDA.gov.