To amend the Internal Revenue Code of 1986 to allow above-the-line deductions for charitable contributions for individuals not itemizing deductions.

United States115th CongressHR-3988House of Representatives
Updated: Oct 11, 2017

Summary

Universal Charitable Giving Act of 2017 This bill amends the Internal Revenue Code to allow a deduction from gross income (above-the-line deduction) for charitable contributions of individuals who do not elect to itemize deductions for the taxable year. The deduction may not exceed one-third of the standard deduction of the individual.

Bill texts

Available versions
Introduced (House)View official text

1 version available

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Timeline

Latest companion bill action

S-2123: A bill to amend the Internal Revenue Code of 1986 to allow above-the-line deductions for charitable contributions for individuals not itemizing deductions.

Introduced in Senate

  1. Referred to the House Committee on Ways and Means.

    House of Representatives

  2. Introduced in House

  3. Sponsor introductory remarks on measure. (CR H7959)

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