119th Congress Taxation
S. 317: Charitable Act
Introduced
- Introduced (completed)
- Passed Senate (not reached)
- Passed House (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
- Marsha Blackburn R-TNOriginal
- Katie Britt R-ALOriginal
- Christopher Coons D-DEOriginal
- Catherine Cortez Masto D-NVOriginal
- John Curtis R-UTOriginal
- John Hickenlooper D-COOriginal
- Amy Klobuchar D-MNOriginal
- Jerry Moran R-KSOriginal
- Jacky Rosen D-NVOriginal
- Pete Ricketts R-NEOriginal
- Jeanne Shaheen D-NHOriginal
- Tim Scott R-SCOriginal
- Raphael Warnock D-GAOriginal
- Susan Collins R-ME
- Gary Peters D-MI
- Roger Wicker R-MS
- Ben Luján D-NM
- Ted Budd R-NC
- John Boozman R-AR
- Margaret Hassan D-NH
- Jim Justice R-WV
- Ruben Gallego D-AZ
- John Hoeven R-ND
Who scored on this bill
- 1James Lankford SponsorDrew cross-party cosponsors, introduced2 events+6
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Introductions and cosponsorships count toward weekly caps and show no points.
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History
- Introduced in the Senate by James Lankford.
Show the full action history (2 actions)
- Introduced in Senate
- Read twice and referred to the Committee on Finance.