5096-S.E AMH VICK H1593.1
ESSB 5096 - H AMD TO FIN COMM AMD (H-1547.5/21) 744
By Representative Vick
NOT ADOPTED 04/20/2021
On page 7, line 30, after "(2)" insert "Any amounts that an individual contributed to a charitable organization qualified under Title 26 U.S.C. Sec. 170(c) of the internal revenue code and deducted on the individual's federal tax return for the same tax year;
(3)"
Renumber the remaining subsection consecutively and correct any internal references accordingly.
EFFECT: Provides a deduction in computing the tax owed on a capital gain equal to an individual's contributions to a charitable organization claimed on the individual's federal return for that tax year.
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