3.0.0
801
2025-12-05T21:59:15Z
2025-12-05T21:59:15Z
House
H
HR
2025-01-28
119
https://www.congress.gov/bill/119th-congress/house-bill/801
[Congressional Record Volume 171, Number 18 (Tuesday, January 28, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. MOORE of Utah:H.R. 801.Congress has the power to enact this legislation pursuantto the following:Article I Section 8 Clause 1[Page H407]
- hswm00
Ways and Means Committee
House
Standing
  - Referred To
2025-01-28T16:04:35Z

- Charitable Act
119
317
S
2025-01-29
Read twice and referred to the Committee on Finance.
  - Identical bill
CRS
- 2025-01-28
Referred to the House Committee on Ways and Means.
IntroReferral
H11100
2
House floor actions
  - hswm00
Ways and Means Committee
- 2025-01-28
Introduced in House
IntroReferral
Intro-H
9
Library of Congress
- 2025-01-28
Introduced in House
IntroReferral
1000
9
Library of Congress
- M001213
Rep. Moore, Blake D. [R-UT-1]
Blake
Moore
R
UT
D.
1
N
- P000614
Rep. Pappas, Chris [D-NH-1]
Chris
Pappas
D
NH
1
2025-01-28
True
- M001205
Rep. Miller, Carol D. [R-WV-1]
Carol
Miller
R
WV
D.
1
2025-01-28
True
- D000096
Rep. Davis, Danny K. [D-IL-7]
Danny
Davis
D
IL
K.
7
2025-01-28
True
- C001133
Rep. Ciscomani, Juan [R-AZ-6]
Juan
Ciscomani
R
AZ
6
2025-02-04
False
- T000488
Rep. Thanedar, Shri [D-MI-13]
Shri
Thanedar
D
MI
13
2025-02-04
False
- C001126
Rep. Carey, Mike [R-OH-15]
Mike
Carey
R
OH
15
2025-02-04
False
- B000740
Rep. Bice, Stephanie I. [R-OK-5]
Stephanie
Bice
R
OK
I.
5
2025-02-04
False
- K000376
Rep. Kelly, Mike [R-PA-16]
Mike
Kelly
R
PA
16
2025-02-04
False
- G000597
Rep. Garbarino, Andrew R. [R-NY-2]
Andrew
Garbarino
R
NY
R.
2
2025-02-04
False
- L000599
Rep. Lawler, Michael [R-NY-17]
Michael
Lawler
R
NY
17
2025-02-05
False
- S001221
Rep. Scholten, Hillary J. [D-MI-3]
Hillary
Scholten
D
MI
J.
3
2025-02-10
False
- R000575
Rep. Rogers, Mike D. [R-AL-3]
Mike
Rogers
R
AL
3
2025-02-10
False
- L000585
Rep. LaHood, Darin [R-IL-16]
Darin
LaHood
R
IL
16
2025-02-12
False
- L000600
Rep. Langworthy, Nicholas A. [R-NY-23]
Nicholas
Langworthy
R
NY
A.
23
2025-02-24
False
- T000478
Rep. Tenney, Claudia [R-NY-24]
Claudia
Tenney
R
NY
24
2025-02-24
False
- S001218
Rep. Stansbury, Melanie A. [D-NM-1]
Melanie
Stansbury
D
NM
A.
1
2025-02-24
False
- P000613
Rep. Panetta, Jimmy [D-CA-19]
Jimmy
Panetta
D
CA
19
2025-02-24
False
- C001061
Rep. Cleaver, Emanuel [D-MO-5]
Emanuel
Cleaver
D
MO
5
2025-02-24
False
- M001220
Rep. McGarvey, Morgan [D-KY-3]
Morgan
McGarvey
D
KY
3
2025-02-24
False
- B001282
Rep. Barr, Andy [R-KY-6]
Andy
Barr
R
KY
6
2025-02-25
False
- S001185
Rep. Sewell, Terri A. [D-AL-7]
Terri
Sewell
D
AL
A.
7
2025-02-26
False
- F000481
Rep. Figures, Shomari [D-AL-2]
Shomari
Figures
D
AL
2
2025-02-26
False
- H001077
Rep. Higgins, Clay [R-LA-3]
Clay
Higgins
R
LA
3
2025-02-26
False
- R000617
Rep. Ramirez, Delia C. [D-IL-3]
Delia
Ramirez
D
IL
C.
3
2025-02-26
False
- S001190
Rep. Schneider, Bradley Scott [D-IL-10]
Bradley
Schneider
D
IL
Scott
10
2025-03-03
False
- P000620
Rep. Pettersen, Brittany [D-CO-7]
Brittany
Pettersen
D
CO
7
2025-03-03
False
- C001103
Rep. Carter, Earl L. "Buddy" [R-GA-1]
Earl
Carter
R
GA
L. "Buddy"
1
2025-03-03
False
- R000622
Rep. Riley, Josh [D-NY-19]
Josh
Riley
D
NY
19
2025-03-03
False
- S001225
Rep. Sorensen, Eric [D-IL-17]
Eric
Sorensen
D
IL
17
2025-03-03
False
- N000147
Del. Norton, Eleanor Holmes [D-DC-At Large]
Eleanor
Norton
D
DC
Holmes
0
2025-03-03
False
- K000398
Rep. Kean, Thomas H. [R-NJ-7]
Thomas
Kean
R
NJ
H.
7
2025-03-03
False
- D000230
Rep. Davis, Donald G. [D-NC-1]
Donald
Davis
D
NC
G.
1
2025-03-03
False
- F000466
Rep. Fitzpatrick, Brian K. [R-PA-1]
Brian
Fitzpatrick
R
PA
K.
1
2025-03-04
False
- B001295
Rep. Bost, Mike [R-IL-12]
Mike
Bost
R
IL
12
2025-03-04
False
- H001052
Rep. Harris, Andy [R-MD-1]
Andy
Harris
R
MD
1
2025-03-04
False
- G000558
Rep. Guthrie, Brett [R-KY-2]
Brett
Guthrie
R
KY
2
2025-03-10
False
- M000871
Rep. Mann, Tracey [R-KS-1]
Tracey
Mann
R
KS
1
2025-03-11
False
- E000300
Rep. Evans, Gabe [R-CO-8]
Gabe
Evans
R
CO
8
2025-03-11
False
- M001234
Rep. Morrison, Kelly [D-MN-3]
Kelly
Morrison
D
MN
3
2025-03-11
False
- M001206
Rep. Morelle, Joseph D. [D-NY-25]
Joseph
Morelle
D
NY
D.
25
2025-03-21
False
- B001326
Rep. Bynum, Janelle [D-OR-5]
Janelle
Bynum
D
OR
S.
5
2025-03-25
False
- T000463
Rep. Turner, Michael R. [R-OH-10]
Michael
Turner
R
OH
R.
10
2025-04-07
False
- N000191
Rep. Neguse, Joe [D-CO-2]
Joe
Neguse
D
CO
2
2025-04-07
False
- T000467
Rep. Thompson, Glenn [R-PA-15]
Glenn
Thompson
R
PA
15
2025-04-28
False
- C001053
Rep. Cole, Tom [R-OK-4]
Tom
Cole
R
OK
4
2025-04-28
False
- M001143
Rep. McCollum, Betty [D-MN-4]
Betty
McCollum
D
MN
4
2025-05-13
False
- W000816
Rep. Williams, Roger [R-TX-25]
Roger
Williams
R
TX
25
2025-05-29
False
- O000173
Rep. Omar, Ilhan [D-MN-5]
Ilhan
Omar
D
MN
5
2025-05-29
False
- C001119
Rep. Craig, Angie [D-MN-2]
Angie
Craig
D
MN
2
2025-06-04
False
- R000305
Rep. Ross, Deborah K. [D-NC-2]
Deborah
Ross
D
NC
K.
2
2025-06-26
False
- H001081
Rep. Hayes, Jahana [D-CT-5]
Jahana
Hayes
D
CT
5
2025-06-27
False
- M001238
Rep. McBride, Sarah [D-DE-At Large]
Sarah
McBride
D
DE
0
2025-06-27
False
- G000581
Rep. Gonzalez, Vicente [D-TX-34]
Vicente
Gonzalez
D
TX
34
2025-08-22
False
- M000317
Rep. Malliotakis, Nicole [R-NY-11]
Nicole
Malliotakis
R
NY
11
2025-09-26
False
Taxation
Taxation
2025-04-07T16:10:09Z
00
2025-01-28
Introduced in House
2025-05-29T18:00:15Z
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.)

Charitable Act
- Display Title
45

Charitable Act
2025-02-26T06:53:21Z
- Short Title(s) as Introduced
101

Charitable Act
2025-02-26T06:53:20Z
Introduced in House
IH
- Official Title as Introduced
6

To amend the Internal Revenue Code of 1986 to modify and extend the deduction for charitable contributions for individuals not itemizing deductions.
2025-02-26T06:49:20Z
Introduced in House
IH
- Introduced in House
2025-01-28T05:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-119hr801ih/xml/BILLS-119hr801ih.xml
2025-01-28
Referred to the House Committee on Ways and Means.
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.
Congressional Research Service, Library of Congress
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