[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 2370 Introduced in Senate (IS)]

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114th CONGRESS
  1st Session
                                S. 2370

To prohibit the Internal Revenue Service from modifying or amending the 
 standards and regulations governing the substantiation of charitable 
                             contributions.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            December 8, 2015

  Mr. Roberts introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To prohibit the Internal Revenue Service from modifying or amending the 
 standards and regulations governing the substantiation of charitable 
                             contributions.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Protecting Charitable Contributions 
Act of 2015''.

SEC. 2. PROHIBITION OF IRS MODIFICATION OF STANDARDS AND REGULATIONS 
              FOR SUBSTANTIATION OF CHARITABLE CONTRIBUTIONS.

    (a) In General.--The definitions and regulations in effect on 
January 1, 2015, under section 170(f)(8) of the Internal Revenue Code 
of 1986 (relating to the substantiation of charitable contributions in 
excess of $250) shall apply on and after the date of the enactment of 
this Act.
    (b) Prohibition of Any Modification.--The Secretary of the Treasury 
shall not issue, revise, or finalize any regulation (including the 
proposed regulations published in the Federal Register on September 17, 
2015 (80 Fed. Reg. 55802)), revenue ruling, or other guidance not 
limited to a particular taxpayer relating to the definitions and 
regulations specified in subsection (a).
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