,,ib  ,union ,calendar ,no4 #de  #aadth 
,,congress  #ast ,session  ,h4 ,r4 #aajd
  ,report ,no4 #aad-fd  ,,in ,,the      
,,house ,,of ,,representatives          
,february #bf1 #bjae ,mr4 ,roskam       
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,april #ac1 #bjae ,additional  
sponsors3 ,mr4 ,bishop of ,michigan1    
,mr4 ,blum1 ,mr4 ,bost1 ,mr4 ,kelly of  
,pennsylvania1 ,mr4 ,grothman1 and ,mr4 
,reed  ,april #ac1 #bjae ,reported with 
an amendment1 committed to the          
,committee of the ,whole ,house on the  
,state of the ,union1 and ordered to be 
printed ,strike out all after the       
enacting clause and insert the part     
printed in italic ,for text of          
introduced bill1 see copy of bill as    
introduced on ,february #bf1 #bjae  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to provide a deduction  
from the gift tax for gifts made to     
certain exempt organizations4  #a4      
,short title ,this ,act may be cited as 

the ,fair ,treatment for ,all ,gifts    
,act4  #b4 ,deduction from gift tax for 
gifts made to certain exempt            
organizations  7a7 ,in general ,section 
#bebb7;a7 of the ,internal ,revenue     
,code of #aihf is amended by striking   
the period at the end of paragraph 7#d7 
and inserting a semicolon and by        
inserting after paragraph 7#d7 the      
following new paragraph3  7#e7 an       
organization described in paragraph     
7#d71 7#e71 or 7#f7 of section #eja7;c7 
and exempt from tax under section       
#eja7;a74  4  7b7 ,effective date ,the  
amendments made by subsection 7a7 shall 
apply to gifts made after the date of   
the enactment of this ,act4  7c7 ,no    
inference ,nothing in the amendments    
made by subsection 7a7 shall be         
construed to create any inference with  
respect to whether any transfer of      
property 7whether made before1 on1 or   
after the date of the enactment of this 
,act7 to an organization described in   
paragraph 7#d71 7#e71 or 7#f7 of section

 #eja7;c7 of the ,internal ,revenue     
,code of #aihf is a transfer of property
 by gift for purposes of chapter #ab of 
such ,code4  ,april #ac1 #bjae ,reported
 with an amendment1 committed to the    
,committee of the ,whole ,house on the  
,state of the ,union1 and ordered to be 
printed