summary
Introduced
01/28/2025
01/28/2025
In Committee
01/28/2025
01/28/2025
Crossed Over
Passed
Dead
Introduced Session
119th 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 modifies the tax code to allow individuals who do not itemize their tax deductions to claim a partial charitable contribution deduction for tax years 2026 and 2027. Specifically, taxpayers who take the standard deduction will be able to deduct up to one-third of their standard deduction amount for charitable contributions. This means that even people who do not list out individual deductions on their tax return can still receive a tax benefit for donating to charitable organizations. The bill also makes several technical changes to the Internal Revenue Code, including eliminating certain tax penalties related to charitable contributions. These amendments would take effect for taxable years beginning after December 31, 2025, providing a two-year window for taxpayers to take advantage of this expanded charitable giving tax benefit. The goal appears to be encouraging charitable donations by making it easier and more financially attractive for individuals who typically take the standard deduction to support nonprofit organizations.
Committee Categories
Budget and Finance
Sponsors (55)
Blake Moore (R)*,
Andy Barr (R),
Stephanie Bice (R),
Mike Bost (R),
Janelle Bynum (D),
Mike Carey (R),
Buddy Carter (R),
Juan Ciscomani (R),
Emanuel Cleaver (D),
Tom Cole (R),
Angie Craig (D),
Danny Davis (D),
Don Davis (D),
Gabe Evans (R),
Shomari Figures (D),
Brian Fitzpatrick (R),
Andrew Garbarino (R),
Vicente Gonzalez (D),
Brett Guthrie (R),
Andy Harris (R),
Jahana Hayes (D),
Clay Higgins (R),
Tom Kean (R),
Mike Kelly (R),
Darin LaHood (R),
Nick Langworthy (R),
Mike Lawler (R),
Nicole Malliotakis (R),
Tracey Mann (R),
Sarah McBride (D),
Betty McCollum (D),
Morgan McGarvey (D),
Carol Miller (R),
Joe Morelle (D),
Kelly Morrison (D),
Joe Neguse (D),
Eleanor Holmes Norton (D),
Ilhan Omar (D),
Jimmy Panetta (D),
Chris Pappas (D),
Brittany Pettersen (D),
Delia Ramirez (D),
Josh Riley (D),
Mike Rogers (R),
Deborah Ross (D),
Brad Schneider (D),
Hillary Scholten (D),
Terri Sewell (D),
Eric Sorensen (D),
Melanie Stansbury (D),
Claudia Tenney (R),
Shri Thanedar (D),
G.T. Thompson (R),
Mike Turner (R),
Roger Williams (R),
Last Action
Referred to the House Committee on Ways and Means. (on 01/28/2025)
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/119th-congress/house-bill/801/all-info |
| BillText | https://www.congress.gov/119/bills/hr801/BILLS-119hr801ih.pdf |
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