[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3407 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 3407

To amend the Internal Revenue Code of 1986 to remove the deduction for 
   charitable contributions from the overall limitation on itemized 
                              deductions.


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                    IN THE HOUSE OF REPRESENTATIVES

                             July 29, 2015

 Mr. Sensenbrenner (for himself, Mr. Harper, and Mr. Jones) 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 remove the deduction for 
   charitable contributions from the overall limitation on itemized 
                              deductions.

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

SECTION 1. CHARITABLE DEDUCTION EXCEPTION TO OVERALL LIMITATION ON 
              ITEMIZED DEDUCTIONS.

    (a) In General.--Subsection (c) of section 68 of the Internal 
Revenue Code of 1986 is amended by striking ``and'' at the end of 
paragraph (2), by striking the period at the end of paragraph (3) and 
inserting ``, and'', and by adding at the end the following:
            ``(4) the deduction under section 170 (relating to 
        charitable, etc., contributions and gifts).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2014.
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