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H.R. 3524

Settlement Trust Improvement Act of 2017

Settlement Trust Improvement Act of 2017

This bill amends the Internal Revenue Code, with respect to the tax treatment of Alaska Native Settlement Trusts, to: (1) allow an Alaska Native Corporation to assign certain payments referenced in the Alaska Native Claims Settlement Act to a trust without including the payments in the gross income of the corporation, (2) allow the corporation to elect annually to deduct contributions made to a trust, (3) allow a trust to elect to defer the recognition of gains related to contributions of property other than cash until the sale or exchange of the property, and (4) establish information reporting requirements for deductible contributions to a trust.

Referred to the Subcommittee on Indian, Insular and Alaska Native Affairs.

Rep. Young, Don [R-AK-At Large](R-AK)Sponsor
2 cosponsors1 D1 R
2cosponsors2committees5actions2related bills4subjects
  1. Committee

    Referred to the Subcommittee on Indian, Insular and Alaska Native Affairs.

    Indian and Insular Affairs Subcommittee
  2. IntroReferralH11100

    Referred to the Committee on Ways and Means, and in addition to the Committee on Natural Resources, 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.

    Natural Resources Committee
  3. IntroReferralH11100

    Referred to the Committee on Ways and Means, and in addition to the Committee on Natural Resources, 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

Settlement Trust Improvement Act of 2017 — Informed