summary
Introduced
05/17/2023
05/17/2023
In Committee
05/17/2023
05/17/2023
Crossed Over
Passed
Dead
01/03/2025
01/03/2025
Introduced Session
118th Congress
Bill Summary
A BILL To amend the Internal Revenue Code of 1986 to modify and extend the deduction for charitable contributions for individuals not itemizing deductions.
AI Summary
This bill amends the Internal Revenue Code of 1986 to modify and extend the deduction for charitable contributions for individuals who do not itemize their deductions. Specifically, it allows these individuals to deduct up to one-third of the standard deduction amount for charitable contributions in 2023 and 2024. Additionally, the bill eliminates the penalty for claiming this deduction without itemizing and increases the penalty for other deduction-related issues. These changes are effective for taxable years beginning after December 31, 2022.
Committee Categories
Budget and Finance
Sponsors (65)
Blake Moore (R)*,
Robert Aderholt (R),
Colin Allred (D),
Andy Barr (R),
Stephanie Bice (R),
Lisa Blunt Rochester (D),
Brendan Boyle (D),
Yadira Caraveo (D),
Mike Carey (R),
Buddy Carter (R),
Juan Ciscomani (R),
Angie Craig (D),
John Curtis (R),
Danny Davis (D),
Jeff Duncan (R),
Dwight Evans (D),
Brian Fitzpatrick (R),
Andrew Garbarino (R),
Josh Gottheimer (D),
Brett Guthrie (R),
Brian Higgins (D),
Clay Higgins (R),
Tom Kean (R),
Mike Kelly (R),
Derek Kilmer (D),
Raja Krishnamoorthi (D),
Darin LaHood (R),
Doug Lamborn (R),
Nick Langworthy (R),
Mike Lawler (R),
Nicole Malliotakis (R),
Tracey Mann (R),
Betty McCollum (D),
Morgan McGarvey (D),
Carol Miller (R),
Marc Molinaro (R),
Gwen Moore (D),
Joe Morelle (D),
Jerry Nadler (D),
Wiley Nickel (D),
Eleanor Holmes Norton (D),
Burgess Owens (R),
Jimmy Panetta (D),
Chris Pappas (D),
Brittany Pettersen (D),
Dean Phillips (D),
Jamie Raskin (D),
Mike Rogers (R),
Deborah Ross (D),
Andrea Salinas (D),
Jan Schakowsky (D),
Brad Schneider (D),
Hillary Scholten (D),
Pete Sessions (R),
Mike Simpson (R),
Melanie Stansbury (D),
Pete Stauber (R),
Michelle Steel (R),
Claudia Tenney (R),
Shri Thanedar (D),
G.T. Thompson (R),
Jill Tokuda (D),
David Trone (D),
Jeff Van Drew (R),
Joe Wilson (R),
Last Action
Referred to the House Committee on Ways and Means. (on 05/17/2023)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.congress.gov/bill/118th-congress/house-bill/3435/all-info |
| BillText | https://www.congress.gov/118/bills/hr3435/BILLS-118hr3435ih.pdf |
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