A bill to amend the Internal Revenue Code of 1954 to provide that an individual who does not itemize deductions may deduct charitable contributions to the extent such contributions exceed $200.

referredUnited States· United States Congress· EN

Introduced

20 March 1979

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to permit a taxpayer who does not itemize his income tax deductions to claim a deduction for charitable contributions in excess of specified floor amounts. Defines the amount allowable as the excess of the deduction, without regard to this provision, over the floor amount. Sets the floor amount for the return of a single individual at $333.

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

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Introduced in House
summary · EN · 20 March 1979
Open at official source

Related records

No cross-record relationships stored yet.

Sources

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

Official source: https://www.congress.gov/bill/96th-congress/house-bill/3108
Open data entity: https://api.congress.gov/v3/bill/96/hr/3108