To amend the Internal Revenue Code of 1986 to allow nonitemizers a deduction for a portion of their charitable contributions and to exempt the charitable contribution deduction from the overall limitation on itemized deductions.

openUnited States· United States Congress· EN

Introduced

7 April 1995

Last action

12 July 1995 · Committee

Status

Committee Hearings Held.

Sponsors

Rep. Crane, Philip M. [R-IL-8], Rep. Rangel, Charles B. [D-NY-15], Rep. Cox, Christopher [R-CA-48], Rep. Packard, Ron [R-CA-48], Rep. Jacobs, Andrew, Jr. [D-IN-10], Rep. Ackerman, Gary L. [D-NY-5], Rep. Hastings, Alcee L. [D-FL-20], Rep. Thompson, Bennie G. [D-MS-2], Rep. Payne, Donald M. [D-NJ-10], Rep. Wolf, Frank R. [R-VA-10], Rep. McCollum, Bill [R-FL-8], Rep. Doolittle, John T. [R-CA-4], Rep. Bateman, Herbert H. [R-VA-1], Rep. Pickett, Owen B. [D-VA-2], Rep. Evans, Lane [D-IL-17], Rep. Serrano, Jose E. [D-NY-15], Rep. McDermott, Jim [D-WA-7], Rep. Towns, Edolphus [D-NY-10], Rep. Stupak, Bart [D-MI-1], Rep. Moran, James P. [D-VA-8], Rep. English, Phil [R-PA-3], Rep. Zimmer, Dick [R-NJ-12], Rep. Baker, Richard H. [R-LA-6], Rep. Lipinski, William O. [D-IL-3], Rep. Burton, Dan [R-IN-5], Rep. Moorhead, Carlos J. [R-CA-22], Rep. Minge, David [D-MN-2], Rep. Linder, John [R-GA-7], Rep. Barr, Bob [R-GA-7], Rep. Rahall, Nick J., II [D-WV-3], Rep. Ehrlich, Robert L., Jr. [R-MD-2], Rep. Williams, Pat [D-MT-At Large], Rep. Bliley, Tom [R-VA-7], Rep. Eshoo, Anna G. [D-CA-18], Rep. Ney, Robert W. [R-OH-18], Rep. Pelosi, Nancy [D-CA-11], Rep. Foglietta, Thomas M. [D-PA-1], Rep. Abercrombie, Neil [D-HI-1], Rep. Klink, Ron [D-PA-4]

Subjects

Taxation

Source updated

7 February 2024

Taxation

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Summary

Amends the Internal Revenue Code to allow individuals who do not itemize deductions a charitable contribution deduction to the extent the amount claimed exceeds $1,000 ($2,000 in the case of a joint return). Excepts charitable contribution deductions from the overall limitation on itemized deductions.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

7 April 1995
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
7 April 1995
Introduced
Introduced in House
Source: IntroReferral
7 April 1995
Introduced
Introduced in House
Source: IntroReferral
11 July 1995
Committee
Committee Hearings Held.
Source: Committee
12 July 1995
Committee
Committee Hearings Held.
Source: Committee

Votes

No vote records are attached yet.

Versions

Introduced in House · 7 April 1995 · Download file

Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 7 April 1995
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Introduced in House (PDF)
Introduced in House · EN · 7 April 1995
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Introduced in House
summary · EN · 7 April 1995
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
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Related records

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Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/104th-congress/house-bill/1493
Open data entity: https://api.congress.gov/v3/bill/104/hr/1493
us · 104-hr-1493 · source updated 7 February 2024