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Charitable Act

Bill Number
H.R. 801
Origin Chamber
House
Congress
119th Congress, Session 1
Policy Area
Taxation
Status
Introduced
Latest Action
2025-01-28: Referred to the House Committee on Ways and Means.
Last Updated
2025-12-05T21:59:15Z

Official Summary

Charitable Act

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.)

Sponsor

Rep. Moore, Blake D. [R-UT-1]

Cosponsors (54)

Rep. Pappas, Chris [D-NH-1], Rep. Miller, Carol D. [R-WV-1], Rep. Davis, Danny K. [D-IL-7], Rep. Ciscomani, Juan [R-AZ-6], Rep. Thanedar, Shri [D-MI-13], Rep. Carey, Mike [R-OH-15], Rep. Bice, Stephanie I. [R-OK-5], Rep. Kelly, Mike [R-PA-16], Rep. Garbarino, Andrew R. [R-NY-2], Rep. Lawler, Michael [R-NY-17], Rep. Scholten, Hillary J. [D-MI-3], Rep. Rogers, Mike D. [R-AL-3], Rep. LaHood, Darin [R-IL-16], Rep. Langworthy, Nicholas A. [R-NY-23], Rep. Tenney, Claudia [R-NY-24], Rep. Stansbury, Melanie A. [D-NM-1], Rep. Panetta, Jimmy [D-CA-19], Rep. Cleaver, Emanuel [D-MO-5], Rep. McGarvey, Morgan [D-KY-3], Rep. Barr, Andy [R-KY-6], Rep. Sewell, Terri A. [D-AL-7], Rep. Figures, Shomari [D-AL-2], Rep. Higgins, Clay [R-LA-3], Rep. Ramirez, Delia C. [D-IL-3], Rep. Schneider, Bradley Scott [D-IL-10], Rep. Pettersen, Brittany [D-CO-7], Rep. Carter, Earl L. "Buddy" [R-GA-1], Rep. Riley, Josh [D-NY-19], Rep. Sorensen, Eric [D-IL-17], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Kean, Thomas H. [R-NJ-7], Rep. Davis, Donald G. [D-NC-1], Rep. Fitzpatrick, Brian K. [R-PA-1], Rep. Bost, Mike [R-IL-12], Rep. Harris, Andy [R-MD-1], Rep. Guthrie, Brett [R-KY-2], Rep. Mann, Tracey [R-KS-1], Rep. Evans, Gabe [R-CO-8], Rep. Morrison, Kelly [D-MN-3], Rep. Morelle, Joseph D. [D-NY-25], Rep. Bynum, Janelle [D-OR-5], Rep. Turner, Michael R. [R-OH-10], Rep. Neguse, Joe [D-CO-2], Rep. Thompson, Glenn [R-PA-15], Rep. Cole, Tom [R-OK-4], Rep. McCollum, Betty [D-MN-4], Rep. Williams, Roger [R-TX-25], Rep. Omar, Ilhan [D-MN-5], Rep. Craig, Angie [D-MN-2], Rep. Ross, Deborah K. [D-NC-2] and 4 more

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