A bill to amend the Internal Revenue Code of 1954 to allow taxpayers electing the standard deduction to take a separate deduction for charitable contributions and to allow low- and middle-income taxpayers a deduction of up to 200 percent of such contributions.

referredUnited States· United States Congress· EN

Introduced

11 February 1976

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to allow taxpayers to take a charitable contribution deduction while also taking the standard deduction. Increases the charitable contribution deduction for low- and middle-income taxpayers by a graduated charitable contribution deduction adjustment factor. Makes technical and conforming amendments.

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Votes

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 11 February 1976
Open at official source

Related records

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Sources

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Official source: https://www.congress.gov/bill/94th-congress/house-bill/11889
Open data entity: https://api.congress.gov/v3/bill/94/hr/11889