H.R. 860 · 112th Congress · 2011–2012
To amend the Internal Revenue Code of 1986 to promote charitable donations of qualified vehicles.
H.R. 860 in the 112th Congress (2011–2012) was introduced on Mar 1, 2011, sponsored by John B. Larson with 333 co-sponsors.
During the 112th Congress (2011–2012), Barack Obama was president, and Republicans held the House majority and Democrats the Senate majority.
- Status
- Introduced
- Introduced
- Mar 1, 2011
- Co-sponsors
- 333
- Policy area
- Taxation
What it does
Amends the Internal Revenue Code with respect to the charitable tax deduction for contributions of qualified vehicles (i.e., highway motor vehicles, boats, or airplanes) to: (1) set forth revised acknowledgment requirements for vehicles valued at $2,500 or less and vehicles valued at more than $2,500; and (2) revise the penalty for submitting a fraudulent acknowledgment.
Summary by the nonpartisan Congressional Research Service.
Sponsor
John B. Larson (D-CT). Co-sponsors: 171 Democrats, 162 Republicans.
Where it stands
- IntroducedMar 1, 2011
- Passed the House—
- Passed the Senate—
- Sent to the President—
- Became law—
Latest action: Referred to the House Committee on Ways and Means. (Mar 1, 2011)
Other Taxation bills in the 112th Congress
- H.R. 1079: Airport and Airway Extension Act of 2011
- H.R. 4: Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011
- H.R. 1893: Airport and Airway Extension Act of 2011, Part II
- H.R. 2279: Airport and Airway Extension Act of 2011, Part III
- H.R. 2553: Airport and Airway Extension Act of 2011, Part IV
- H.R. 674: To amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on…
- H.R. 8: American Taxpayer Relief Act of 2012
- S. 18: Small Business Paperwork Mandate Elimination Act
- H.R. 21: Reclaiming Individual Liberty Act
- H.R. 25: Fair Tax Act of 2011
Committees
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
Cite or embed this page
Capitol Receipts, “H.R. 860 (112th Congress): To amend the Internal Revenue Code of…,” https://www.capitolreceipts.com/bill/112-hr-860/to-amend-the-internal-revenue-code-of-1986-to (accessed 2026-10-17).