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Charitable Giving Tax Relief Act For Nonitemizers
107th CONGRESS
1st Session
H.R. 777
IN THE HOUSE OF REPRESENTATIVES
February 28, 2001
Mr. CRANE, (for himself, Mr. BARCIA, Mr. PAUL, Mr. HERGER,
Mr. TANCREDO, Mr. ROGERS of Michigan, Mr. SOUDER,
Mr. NETHERCUTT, Mr. BRADY of Texas, Mr. STUPAK,
Mr. PETERSON of Pennsylvania, Mr. HEFLEY, and
Mr. WATKINS) 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 allow nonitemizers a deduction for a portion of their charitable contributions.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the 'Charitable Giving Tax Relief Act'.
SEC. 2. DEDUCTION FOR PORTION OF CHARITABLE CONTRIBUTIONS TO BE ALLOWED TO INDIVIDUALS WHO DO NOT ITEMIZE DEDUCTIONS.
(a) IN GENERAL. -- Section 170 of the Internal Revenue Code of 1986 (relating to charitable, etc., contributions and gifts) is amended by redesignating subsection (m) as subsection (n) and by inserting after subsection (l) the following new subsection:
"(m) DEDUCTION FOR INDIVIDUALS NOT ITEMIZING DEDUCTIONS. -- In the case of an individual who does not itemize his deductions for the taxable year, there shall be taken into account as a direct charitable deduction under section 63 an amount equal to the lesser of --
"(1) the amount allowable under subsection (a) for the taxable year, or
"(2) the amount of the standard deduction."
(b) DIRECT CHARITABLE DEDUCTION. --
(1) IN GENERAL. -- Subsection (b) of section 63 of such Code is amended by striking 'and' at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting ', and', and by adding at the end thereof the following new paragraph:
"(3) the direct charitable deduction."
(2) DEFINITION. -- Section 63 of such Code is amended by redesignating subsection (g) as subsection (h) and by inserting after subsection (f) the following new subsection:
"(g) DIRECT CHARITABLE DEDUCTION. -- For purposes of this section, the term 'direct charitable deduction' means that portion of the amount allowable under section 170(a) which is taken as a direct charitable deduction for the taxable year under section 170(m)."
(3) CONFORMING AMENDMENT. -- Subsection (d) of section 63 of such Code is amended by striking 'and' at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting ', and', and by adding at the end thereof the following new paragraph:
"(3) the direct charitable deduction."
(c) EFFECTIVE DATE. -- The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
1st Session
H.R. 777
IN THE HOUSE OF REPRESENTATIVES
February 28, 2001
Mr. CRANE, (for himself, Mr. BARCIA, Mr. PAUL, Mr. HERGER,
Mr. TANCREDO, Mr. ROGERS of Michigan, Mr. SOUDER,
Mr. NETHERCUTT, Mr. BRADY of Texas, Mr. STUPAK,
Mr. PETERSON of Pennsylvania, Mr. HEFLEY, and
Mr. WATKINS) 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 allow nonitemizers a deduction for a portion of their charitable contributions.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the 'Charitable Giving Tax Relief Act'.
SEC. 2. DEDUCTION FOR PORTION OF CHARITABLE CONTRIBUTIONS TO BE ALLOWED TO INDIVIDUALS WHO DO NOT ITEMIZE DEDUCTIONS.
(a) IN GENERAL. -- Section 170 of the Internal Revenue Code of 1986 (relating to charitable, etc., contributions and gifts) is amended by redesignating subsection (m) as subsection (n) and by inserting after subsection (l) the following new subsection:
"(m) DEDUCTION FOR INDIVIDUALS NOT ITEMIZING DEDUCTIONS. -- In the case of an individual who does not itemize his deductions for the taxable year, there shall be taken into account as a direct charitable deduction under section 63 an amount equal to the lesser of --
"(1) the amount allowable under subsection (a) for the taxable year, or
"(2) the amount of the standard deduction."
(b) DIRECT CHARITABLE DEDUCTION. --
(1) IN GENERAL. -- Subsection (b) of section 63 of such Code is amended by striking 'and' at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting ', and', and by adding at the end thereof the following new paragraph:
"(3) the direct charitable deduction."
(2) DEFINITION. -- Section 63 of such Code is amended by redesignating subsection (g) as subsection (h) and by inserting after subsection (f) the following new subsection:
"(g) DIRECT CHARITABLE DEDUCTION. -- For purposes of this section, the term 'direct charitable deduction' means that portion of the amount allowable under section 170(a) which is taken as a direct charitable deduction for the taxable year under section 170(m)."
(3) CONFORMING AMENDMENT. -- Subsection (d) of section 63 of such Code is amended by striking 'and' at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting ', and', and by adding at the end thereof the following new paragraph:
"(3) the direct charitable deduction."
(c) EFFECTIVE DATE. -- The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
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