,,ii  #aad? ,,congress  #a/ ,session    
,s4 #idb  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,april #ae1 #bjae,mr4  
,portman introduc$ ! foll[+ bill2 :i* 0 
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide a      
d$uction f ! gift tax = gifts made to   
c]ta9 exempt organizations4  #a4 ,%ort  
title ,?is ,act may be cit$ z ! ,fair   
,treatm5t = ,all ,gifts ,act4  #b4      
,d$uction f gift tax = gifts made to    
c]ta9 exempt organizations  7a7 ,9 g5]al
 ,section #bebb7;a7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by /rik+ ! p]iod
 at ! end ( p>agraph 7#d7 & ins]t+ a    
semicolon & by ins]t+ aft] p>agraph 7#d7
 ! foll[+ new p>agraph3  7#e7 an        
organization describ$ 9 p>agraph 7#d71  
7#e71 or 7#f7 ( section #eja7;c7 &      
exempt f tax "u section #eja7;a74  4    
7b7 ,effective date ,! am5dm5ts made by 
subsection 7a7 %all apply to gifts made 
aft] ! date ( ! enactm5t ( ?is ,act4    
7c7 ,no inf]5ce ,no?+ 9 ! am5dm5ts made 

by subsection 7a7 %all be con/ru$ to    
create any inf]5ce ) respect to :e!r any
 transf] ( prop]ty 7:e!r made be=e1 on1 
or aft] ! date ( ! enactm5t ( ?is ,act7 
to an organization describ$ 9 p>agraph  
7#d71 7#e71 or 7#f7 ( section #eja7;c7 (
 ! ,int]nal ,rev5ue ,code ( #aihf is a  
transf] ( prop]ty by gift = purposes (  
*apt] #ab ( su* ,code4