# 114-hr-4192: To amend the Internal Revenue Code of 1986 to clarify the valuation rule applicable to the early termination of certain charitable remainder unitrusts.

114-hr-4192, To amend the Internal Revenue Code of 1986 to clarify the valuation rule applicable to the early termination of certain charitable remainder unitrusts., is a 114th Congress bill sponsored by PATRICK TIBERI (R-OH); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/114-hr-4192
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 114-hr-4192
- Congress: 114
- Title: To amend the Internal Revenue Code of 1986 to clarify the valuation rule applicable to the early termination of certain charitable remainder unitrusts.
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2015-12-08
- Sponsor: PATRICK TIBERI (R-OH)
- Cosponsors: 5
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

This bill amends the Internal Revenue Code to set forth a special valuation rule for charitable remainder unitrusts that terminate early for purposes of the tax deduction for charitable contributions.

## Cosponsors (5)

- CHARLES RANGEL (D-NY), 2015-12-08T00:00:00.000Z
- Sen. Young, Todd [R-IN] (R-IN), 2015-12-08T00:00:00.000Z
- Rep. Larson, John B. [D-CT-1] (D-CT), 2015-12-08T00:00:00.000Z
- Rep. Neal, Richard E. [D-MA-1] (D-MA), 2015-12-08T00:00:00.000Z
- Rep. Paulsen, Erik [R-MN-3] (R-MN), 2015-12-08T00:00:00.000Z

## Related bills

- 114-hr-5621: To posthumously award a Congressional Gold Medal to Lawrence Eugene "Larry" Doby in recognition of his achievements and contributions to American major league…
- 114-hr-4938: Free File Act of 2016
- 114-hr-3917: CARS Act of 2015
- 114-hr-2903: Craft Beverage Modernization and Tax Reform Act of 2015
- 114-hr-2726: Apollo 11 50th Anniversary Commemorative Coin Act
- 114-hr-1475: Korean War Veterans Memorial Wall of Remembrance Act

## Sources
- [114-hr-4192 on Congress.gov](https://www.congress.gov/bill/114th-congress/house-bill/4192)

## Related
- [114-hr-5621: To posthumously award a Congressional Gold Medal to Lawrence Eugene "Larry" Dob…](https://policyrisk.com/legislation/114-hr-5621)
- [114-hr-4938: Free File Act of 2016](https://policyrisk.com/legislation/114-hr-4938)
- [114-hr-3917: CARS Act of 2015](https://policyrisk.com/legislation/114-hr-3917)
- [114-hr-2903: Craft Beverage Modernization and Tax Reform Act of 2015](https://policyrisk.com/legislation/114-hr-2903)
- [114-hr-2726: Apollo 11 50th Anniversary Commemorative Coin Act](https://policyrisk.com/legislation/114-hr-2726)
- [114-hr-1475: Korean War Veterans Memorial Wall of Remembrance Act](https://policyrisk.com/legislation/114-hr-1475)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/114-hr-4192 (as of 2025-11-18).