A bill to amend the Internal Revenue Code of 1954 to allow the charitable deduction to taxpayers whether or not they itemize their personal deductions.

openUnited States· United States Congress· EN

Introduced

22 January 1981

Last action

—

Status

See H.R.4242.

Summary

Amends the Internal Revenue Code to permit taxpayers who do not itemize income tax deductions to claim a deduction from gross income for charitable contributions. Includes such deduction as a tax preference for purposes of the minimum tax.

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Documents

1 official file

Introduced in House
summary · EN · 22 January 1981
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/house-bill/1102
Open data entity: https://api.congress.gov/v3/bill/97/hr/1102