119th Congress Taxation
H.R. 801: Charitable Act
Introduced
- Introduced (completed)
- Passed House (not reached)
- Passed Senate (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
This bill allows an individual taxpayer who does not itemize their tax deductions to claim a tax deduction for charitable contributions and eliminates the tax penalty for overstating charitable contributions. (Some limitations apply).
Under the bill, for tax years beginning in 2026 or 2027, an individual taxpayer who does not itemize their tax deductions may deduct charitable contributions of up to one-third of the standard deduction allowed to such individual. (Under current law, an individual taxpayer generally must itemize their tax deductions to deduct charitable contributions.)
The bill also eliminates the tax penalty for an underpayment of taxes attributable to overstated charitable contributions by taxpayers who do not itemize deductions. (Under current law, taxpayers who claim a deduction under this bill may be assessed a tax penalty in the amount of 50% of the portion of an understatement of tax liability attributable to overstated charitable contributions.)
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Danny Davis D-ILOriginal
- Carol Miller R-WVOriginal
- Chris Pappas D-NHOriginal
- Stephanie Bice R-OK
- Mike Carey R-OH
- Juan Ciscomani R-AZ
- Andrew Garbarino R-NY
- Mike Kelly R-PA
- Shri Thanedar D-MI
- Michael Lawler R-NY
- Mike Rogers R-AL
- Hillary Scholten D-MI
- Darin LaHood R-IL
- Emanuel Cleaver D-MO
- Nicholas Langworthy R-NY
- Morgan McGarvey D-KY
- Jimmy Panetta D-CA
- Melanie Stansbury D-NM
- Claudia Tenney R-NY
- Garland Barr R-KY
- Shomari Figures D-AL
- Clay Higgins R-LA
- Delia Ramirez D-IL
- Terri Sewell D-AL
- Earl Carter R-GA
- Donald Davis D-NC
- Thomas Kean R-NJ
- Eleanor Norton D-DC
- Brittany Pettersen D-CO
- Josh Riley D-NY
- Bradley Schneider D-IL
- Eric Sorensen D-IL
- Mike Bost R-IL
- Brian Fitzpatrick R-PA
- Andy Harris R-MD
- Brett Guthrie R-KY
- Gabe Evans R-CO
- Tracey Mann R-KS
- Kelly Morrison D-MN
- Joseph Morelle D-NY
- Janelle Bynum D-OR
- Joe Neguse D-CO
- Michael Turner R-OH
- Tom Cole R-OK
- Glenn Thompson R-PA
- Betty McCollum D-MN
- Ilhan Omar D-MN
- Roger Williams R-TX
- Angie Craig D-MN
- Deborah Ross D-NC
- Jahana Hayes D-CT
- Sarah McBride D-DE
- Vicente Gonzalez D-TX
- Nicole Malliotakis R-NY
Who scored on this bill
- 1Blake Moore SponsorDrew cross-party cosponsors, introduced, reached a cosponsor milestone4 events+18
See all scorers and every scoring event
Introductions and cosponsorships count toward weekly caps and show no points.
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History
- Introduced in the House by Blake Moore.
Show the full action history (2 actions)
- Introduced in House
- Referred to the House Committee on Ways and Means.