[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 152 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 152

    To amend the Internal Revenue Code of 1986 to restore and make 
 permanent the deduction for charitable contributions by nonitemizers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 5, 1993

  Mr. Crane 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 restore and make 
 permanent the deduction for charitable contributions by nonitemizers.

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

SECTION 1. RESTORATION OF DIRECT CHARITABLE DEDUCTION.

    (a) In General.--Subsection (b) of section 63 of the Internal 
Revenue Code of 1986 (defining taxable income) is amended by striking 
out ``and'' at the end of paragraph (1), by striking out the period at 
the end of paragraph (2) and inserting in lieu thereof ``, and'', and 
by adding at the end thereof the following new paragraph:
            ``(3) the direct charitable deduction.''
    (b) Deduction Made Permanent.--Paragraph (4) of section 170(i) of 
such Code (relating to rule for nonitemization of deductions) is 
amended to read as follows:
            ``(4) Application of section.--The provisions of this 
        section shall apply to--
                    ``(A) contributions made after December 31, 1981, 
                and before January 1, 1987, and
                    ``(B) contributions made after December 31, 1992.''
    (c) Technical Amendment.--Subsection (d) of section 63 of such Code 
(defining itemized deductions) is amended by striking out ``and'' at 
the end of paragraph (1), by striking out the period at the end of 
paragraph (2) and inserting in lieu thereof ``, and'', and by adding at 
the end thereof the following new paragraph:
            ``(3) the direct charitable deduction.''
    (d) Effective Date.--The amendments made by this section shall 
apply to contributions made after December 31, 1992, in taxable years 
ending after such date.

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