[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 587 Introduced in Senate (IS)]

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115th CONGRESS
  1st Session
                                 S. 587

  To amend the Internal Revenue Code of 1986 to limit substantiation 
 requirements for charitable contributions to returns submitted by the 
                                 donor.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 9, 2017

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

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to limit substantiation 
 requirements for charitable contributions to returns submitted by the 
                                 donor.

    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 2017''.

SEC. 2. MODIFICATION OF SUBSTANTIATION REQUIREMENTS FOR CHARITABLE 
              CONTRIBUTIONS.

    (a) In General.--Paragraph (8) of section 170(f)(8) of the Internal 
Revenue Code of 1986 is amended by striking subparagraph (D) and by 
redesignating subparagraph (E) as subparagraph (D).
    (b) Effective Date.--The amendments made by this section shall 
apply to contributions made in taxable years beginning after December 
31, 2016.
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