115 S587 IS: Protecting Charitable Contributions Act of 2017 U.S. Senate 2017-03-09 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

II 115th CONGRESS1st Session S. 587 IN THE SENATE OF THE UNITED STATES March 9, 2017 Mr. Roberts introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to limit substantiation requirements for charitable contributions to returns submitted by the donor.

1.

Short title

This Act may be cited as the Protecting Charitable Contributions Act of 2017.

2.

Modification of substantiation requirements for charitable contributions

(a)

In general

Paragraph (8) of section 170(f)(8) of the Internal Revenue Code of 1986 is amended by striking subparagraph (D) and by redesignating subparagraph (E) as subparagraph (D). (b)

Effective date

The amendments made by this section shall apply to contributions made in taxable years beginning after December 31, 2016.