Title: To amend the Internal Revenue Code of 1986 to extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving.
Policy area: Taxation

Summary:
This bill allows all taxpayers to claim a tax deduction for charitable contributions whether or not they itemize their deductions or claim a standard deduction.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1260 Introduced in House (IH)]

<DOC>






116th CONGRESS
  1st Session
                                H. R. 1260

  To amend the Internal Revenue Code of 1986 to extend the charitable 
 deduction to all taxpayers regardless of whether a taxpayer itemizes 
    deductions in order to encourage and increase charitable giving.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 14, 2019

Mr. Danny K. Davis of Illinois introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to extend the charitable 
 deduction to all taxpayers regardless of whether a taxpayer itemizes 
    deductions in order to encourage and increase charitable giving.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. UNIVERSAL DEDUCTION FOR CHARITABLE GIVING.

    (a) In General.--Section 62(a) of the Internal Revenue Code of 1986 
is amended by inserting after paragraph (21) the following new 
paragraph:
            ``(22) Charitable contributions.--The deduction allowed by 
        section 170 (reduced by the portion thereof disallowed under 
        section 68).''.
    (b) Application of Overall Limitation on Itemized Deductions.--
Section 68 of such Code is amended by adding at the end the following 
new subsection:
    ``(g) Application to Deduction for Charitable Contributions.--
            ``(1) In general.--For purposes of this section, the 
        deduction allowed by section 170 shall be treated as an 
        itemized deduction.
            ``(2) Application of limitation to above-the-line 
        deduction.--For purposes of section 62(a)(22), the portion of 
        the deduction allowed by section 170 for any taxable year which 
        is disallowed under this section is the portion bearing the 
        same ratio as--
                    ``(A) the amount of the reduction under subsection 
                (a) for such taxable year, bears to
                    ``(B) the amount of the itemized deductions 
                otherwise allowable for such taxable year.''.
    (c) Conforming Amendment.--Section 170(b)(1)(H) of such Code is 
amended by inserting ``this section and'' after ``computed without 
regard to''.
    (d) Effective Date.--
            (1) In general.--The amendments made by this section shall 
        apply to taxable years beginning after the date of the 
        enactment of this Act.
            (2) Cross reference.--For suspension of the application of 
        section 68 of the Internal Revenue Code of 1986 (including the 
        amendments to such section made by subsection (b)), see section 
        68(f) of such Code.
                                 <all>