[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3259 Introduced in House (IH)]
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116th CONGRESS
1st Session
H. R. 3259
To amend the Internal Revenue Code to extend and modify certain
charitable tax provisions.
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IN THE HOUSE OF REPRESENTATIVES
June 13, 2019
Mr. Blumenauer (for himself and Mr. Kelly of Pennsylvania) introduced
the following bill; which was referred to the Committee on Ways and
Means
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A BILL
To amend the Internal Revenue Code to extend and modify certain
charitable tax provisions.
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 ``Charities Helping Americans
Regularly Throughout the Year Act of 2019''.
SEC. 2. DETERMINATION OF STANDARD MILEAGE RATE FOR CHARITABLE
CONTRIBUTIONS DEDUCTION.
(a) Determination of Standard Mileage Rate for Charitable
Contributions Deduction.--Subsection (i) of section 170 of the Internal
Revenue Code of 1986 is amended to read as follows:
``(i) Standard Mileage Rate for Use of Passenger Automobile.--For
purposes of computing the deduction under this section for use of a
passenger automobile, the standard mileage rate shall be the rate
determined by the Secretary, which rate shall not be less than the
standard mileage rate used for purposes of section 213.''.
(b) Effective Date.--The amendment made by this section shall apply
to miles traveled after the date of the enactment of this Act.
SEC. 3. MANDATORY E-FILING BY EXEMPT ORGANIZATIONS.
(a) In General.--Section 6033 of the Internal Revenue Code of 1986
is amended by redesignating subsection (n) as subsection (o) and by
inserting after subsection (m) the following new subsection:
``(n) Mandatory Electronic Filing.--Any organization required to
file a return under this section shall file such return in electronic
form.''.
(b) Conforming Amendment.--Paragraph (7) of section 527(j) of such
Code is amended by striking ``if the organization has'' and all that
follows through ``such calendar year''.
(c) Inspection of Electronically Filed Annual Returns.--Subsection
(b) of section 6104 of such Code is amended by adding at the end the
following: ``Any annual return required to be filed electronically
under section 6033(n) shall be made available by the Secretary to the
public as soon as practicable in a machine readable format.''.
(d) Effective Date.--
(1) In general.--Except as provided in paragraph (2), the
amendments made by this section shall apply to taxable years
beginning after the date of the enactment of this Act.
(2) Transitional relief.--
(A) Small organizations.--
(i) In general.--In the case of any small
organizations, or any other organizations for
which the Secretary of the Treasury or the
Secretary's delegate (hereafter referred to in
this paragraph as the ``Secretary'') determines
the application of the amendments made by this
section would cause undue burden without a
delay, the Secretary may delay the application
of such amendments, but such delay shall not
apply to any taxable year beginning on or after
the date 2 years after the date of the
enactment of this Act.
(ii) Small organization.--For purposes of
clause (i), the term ``small organization''
means any organization--
(I) the gross receipts of which for
the taxable year are less than
$200,000; and
(II) the aggregate gross assets of
which at the end of the taxable year
are less than $500,000.
(B) Organizations filing form 990-t.--In the case
of any organization described in section 511(a)(2) of
the Internal Revenue Code of 1986 which is subject to
the tax imposed by section 511(a)(1) of such Code on
its unrelated business taxable income, or any
organization required to file a return under section
6033 of such Code and include information under
subsection (e) thereof, the Secretary may delay the
application of the amendments made by this section, but
such delay shall not apply to any taxable year
beginning on or after the date 2 years after the date
of the enactment of this Act.
SEC. 4. MODIFICATION OF RULES RELATING TO DONOR ADVISED FUNDS.
(a) Allowance of Tax-Free Charitable Distributions From Individual
Retirement Accounts.--
(1) In general.--Clause (i) of section 408(d)(8)(B) of the
Internal Revenue Code of 1986 is amended by striking ``or any
fund or account described in section 4966(d)(2)''.
(2) Effective date.--The amendment made by this subsection
shall apply to distributions made in taxable years beginning
after December 31, 2018.
(b) Return Disclosures.--
(1) Distributions.--Subsection (k) of section 6033 of the
Internal Revenue Code of 1986 is amended--
(A) in paragraph (2), by striking ``and'' at the
end;
(B) in paragraph (3), by striking the period at the
end and inserting a comma; and
(C) by adding at the end the following new
paragraphs:
``(4) list the total number of such funds which were in
existence for the 36-month period ending at the close of such
taxable year,
``(5) list the total number of funds described in paragraph
(4) which made at least 1 grant during the period described in
such paragraph, and
``(6) set forth--
``(A) whether such organization has a publicly
available policy with respect to funds which are
inactive, dormant, or do not make distributions during
the period described in paragraph (4),
``(B) a description of the organization's policy
for responding to funds described in subparagraph (A)
or a statement that no such policy is in effect, and
``(C) whether such organization regularly and
consistently monitors and enforces compliance with the
policy described in subparagraph (A) with respect to
such funds.''.
(2) Effective date.--The amendment made by this subsection
shall apply to returns for taxable years beginning after
December 31, 2019.
SEC. 5. MODIFICATION OF THE TAX RATE FOR THE EXCISE TAX ON INVESTMENT
INCOME OF PRIVATE FOUNDATIONS.
(a) In General.--Section 4940(a) of the Internal Revenue Code of
1986 is amended by striking ``2 percent'' and inserting ``1 percent''.
(b) Elimination of Reduced Tax Where Foundation Meets Certain
Distribution Requirements.--Section 4940 of such Code is amended by
striking subsection (e).
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.
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