Introduced in House Passed House Introduced in Senate Passed Senate To President Became Law
12/03/2019          

Universal Charitable Giving Act of 2019

Date Version PDF TXT
12/10/2019 Introduced in House Open
12/03/2019 Introduced in House Open

            


116th CONGRESS
1st Session
H. R. 5293


To amend the Internal Revenue Code of 1986 to allow above-the-line deductions for charitable contributions for individuals not itemizing deductions.


IN THE HOUSE OF REPRESENTATIVES

December 3, 2019

Mr. Walker (for himself, Ms. Norton, Mr. Posey, Mr. Tipton, Mr. Meadows, and Mr. Mooney of West Virginia) introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to allow above-the-line deductions for charitable contributions for individuals not itemizing deductions.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Universal Charitable Giving Act of 2019”.

SEC. 2. Allowing above-the-line deductions for charitable contributions for individuals not itemizing deductions.

(a) In general.—Section 62(a) of the Internal Revenue Code of 1986 is amended by inserting after paragraph (21) the following new paragraph:

“(22) CHARITABLE CONTRIBUTIONS FOR INDIVIDUALS NOT ITEMIZING DEDUCTIONS.—In the case of an individual who does not elect to itemize his deductions for the taxable year, the deduction allowed by section 170, to the extent such deduction does not exceed an amount equal to the product of 1⁄3 and the standard deduction for such individual.”.

(b) Effective date.—The amendment made by this section shall apply to taxable years beginning after the date of enactment of this Act.


Picture Name From Date Type
Mark Walker R-NC 12/03/2019 Sponsor
Scott Tipton R-CO 12/03/2019 Cosponsor
Mike Rogers R-AL 01/27/2020 Cosponsor
Bill Posey R-FL 12/03/2019 Cosponsor
Eleanor Norton D-DC 12/03/2019 Cosponsor
Alexander Mooney R-WV 12/03/2019 Cosponsor
Mark Meadows R-NC 12/03/2019 Cosponsor
Doug Lamborn R-CO 12/11/2019 Cosponsor
Date Branch Action
12/03/2019 President Referred to the House Committee on Ways and Means.Action By: House of Representatives
12/03/2019 President Introduced in HouseAction By: House of Representatives
Summary
There is one summary for H.R.5293. View summaries Shown Here:Introduced in House (12/03/2019) Universal Charitable Giving Act of 2019 This bill amends the Internal Revenue Code to allow a deduction from gross income (above-the-line deduction) for charitable contributions of individuals who do not elect to itemize deductions for the taxable year. The deduction may not exceed one-third of the standard deduction of the individual.
Shown Here:Introduced in House (12/03/2019) Universal Charitable Giving Act of 2019 This bill amends the Internal Revenue Code to allow a deduction from gross income (above-the-line deduction) for charitable contributions of individuals who do not elect to itemize deductions for the taxable year. The deduction may not exceed one-third of the standard deduction of the individual.
Congress - Bill Number Major Title
Branch Vote Date Yes No Not Voting
Wiki
Date Bill Major Title
Committee Name
Subject Type