[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4191 Introduced in House (IH)]







109th CONGRESS
  1st Session
                                H. R. 4191

 To amend the Internal Revenue Code of 1986 to provide a deduction for 
          charitable contributions of services by individuals.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            November 1, 2005

 Mr. Hinchey 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 provide a deduction for 
          charitable contributions of services by individuals.

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

SECTION 1. DEDUCTION FOR CHARITABLE CONTRIBUTION OF SERVICES BY 
              INDIVIDUALS.

    (a) In General.--Section 170 of the Internal Revenue Code of 1986 
(relating to charitable, etc., contributions and gifts) is amended by 
redesignating subsection (o) as subsection (p) and inserting after 
subsection (n) the following new subsection:
    ``(o) Contribution of Services by Individuals.--For purposes of 
this section--
            ``(1) In general.--Services performed by an individual at 
        the request of an organization described in subsection (c) 
        shall be treated as a contribution made by such individual to 
        such organization.
            ``(2) Valuation of service.--The amount of a contribution 
        described in paragraph (1) is deemed to be the product of--
                    ``(A) the number of hours of service performed, 
                multiplied by
                    ``(B) twice the dollar amount per hour specified in 
                section 6(a)(1) of the Fair Labor Standards Act of 
                1938.
            ``(3) Time of contribution.--A contribution described in 
        paragraph (1) shall be treated as made at the time that the 
        service is performed.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to services performed after the date of the enactment of this 
Act.
                                 <all>