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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.
Jun 12, 2014Each bar: ✓ Yea from the bottom, ✕ Nay aboveJun 12, 2014
House Jun 12, 2014 · the primary vote
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.
DemocratsRepublicansFilled: YeaRing: NayGrey: not voting or present
431 members on this roll call, from the official House record. Party majorities need at least five voting members, so an independent never counts as breaking with a party.
Signing on is not a vote: a member can cosponsor H.R. 4453 and vote against it. 1 signed when it was filed.
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.
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.