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

17 February 1977

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to allow individuals who elect the standard deduction to take a separate deduction for charitable contributions. Allows taxpayers with incomes of less than $29,000 to take a charitable deduction in excess of the actual amount of charitable contributions made, based on a specified adjustment factor.

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Documents

1 official file

Introduced in House
summary · EN · 17 February 1977
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/house-bill/3705
Open data entity: https://api.congress.gov/v3/bill/95/hr/3705