To amend the Internal Revenue Code of 1986 to remove the deduction for charitable contributions from the overall limitation on itemized deductions.

Bill: 114-hr-3407
Sponsor: full_name: Rep. Sensenbrenner, F. James, Jr. [R-WI-5]
Introduced: 2015-07-29
Policy area: Taxation
Subjects: Charitable contributions

Income tax deductions

Social work, volunteer service, charitable organizations
Latest action: action_date: 2015-07-29
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2015-07-29
action_desc: Introduced in House
text: <p>Amends the Internal Revenue Code to exempt the tax deduction for charitable contributions from the limitation on itemized deductions based on taxpayer adjusted gross income.</p>

tv_txt: I 114th CONGRESS 1st Session H. R. 3407 IN THE HOUSE OF REPRESENTATIVES July 29, 2015 Mr. Sensenbrenner (for himself, Mr. Harper , and Mr. Jones ) 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 remove the deduction for charitable contributions from the overall limitation on itemized deductions.

1. Charitable deduction exception to overall limitation on itemized deductions (a) In general Subsection (c) of section 68 of the Internal Revenue Code of 1986 is amended by striking and at the end of paragraph (2), by striking the period at the end of paragraph (3) and inserting , and , and by adding at the end the following: (4) the deduction under section 170 (relating to charitable, etc., contributions and gifts). . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2014.