119-hr801

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 801 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 801

 To amend the Internal Revenue Code of 1986 to modify and extend the 
 deduction for charitable contributions for individuals not itemizing 
 deductions.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 January 28, 2025

 Mr. Moore of Utah (for himself, Mr. Pappas, Mrs. Miller of West 
 Virginia, and Mr. 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 modify and extend the 
 deduction for charitable contributions for individuals not itemizing 
 deductions.

 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 Act''.

SEC. 2. MODIFICATION AND EXTENSION OF DEDUCTION FOR CHARITABLE 
 CONTRIBUTIONS FOR INDIVIDUALS NOT ITEMIZING DEDUCTIONS.

    (a) In General.--Subsection

    (p) of 

section 170 of the Internal 
Revenue Code of 1986 is amended to read as follows:
 ``

    (p) Special Rule for Taxpayers Who Do Not Elect To Itemize 
Deductions.--In the case of a taxable year beginning in 2026 or 2027, 
the deduction under this subsection for the taxable year shall be equal 
to so much of the deduction determined under this section (without 
regard to this subsection) for such taxable year as does not exceed an 
amount equal to \1/3\ of the amount of the standard deduction with 
respect to such individual for such taxable year. This subsection shall 
apply only in the case of an individual who does not elect to itemize 
deductions for the taxable year.''.

    (b) Elimination of Penalty.--

    (1) In general.--

Section 6662

    (b) of the Internal Revenue 
 Code of 1986 is amended by striking paragraph

    (9) and by 
 redesignating paragraph

    (10) as paragraph

    (9) .

    (2) Increased penalty.--

Section 6662 of such Code is 
 amended by striking subsection
            (l) .

    (3) Conforming amendments.--
        (A) Sections 6662

    (h)

    (2)
            (D) of such Code is amended 
 by striking ``subsection

    (b)

    (10) '' and inserting 
 ``subsection

    (b)

    (9) ''.
        (B) Section 6664
            (c) (2) of such Code is amended by 
 striking ``

section 6662

    (b)

    (10) '' and inserting 
 ``

section 6662

    (b)

    (9) ''.
            (C) Section 6751

    (b)

    (2)
        (A) of such Code is amended 
 by striking ``by reason of paragraph

    (9) or

    (10) of 
 subsection

    (b) thereof'' and inserting ``by reason of 
 subsection

    (b)

    (9) thereof''.
            (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2025.
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