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H.R. 2386

Private Foundation Excise Tax Simplification Act of 2017

Private Foundation Excise Tax Simplification Act of 2017

This bill amends the Internal Revenue Code to: (1) reduce from 2% to 1% the excise tax rate on the net investment income of tax-exempt private foundations, and (2) repeal the 1% reduction in such tax rate for private foundations that meet certain distribution requirements. The bill also excludes the budgetary effects of this bill from PAYGO scorecards maintained pursuant to the Statutory Pay-As-You-Go Act of 2010.

Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

Rep. Paulsen, Erik [R-MN-3](R-MN)Sponsor
11 cosponsors3 D8 R
11cosponsors2committees5actions4subjects
  1. IntroReferralH11100

    Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

    Budget Committee
  2. IntroReferralH11100-A

    Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

  3. IntroReferralH11100

    Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

    Ways and Means Committee
  4. IntroReferralIntro-H

    Introduced in House

  5. IntroReferral1000

    Introduced in House

Private Foundation Excise Tax Simplification Act of 2017 — Informed