[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6490 Introduced in House (IH)]

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116th CONGRESS
  2d Session
                                H. R. 6490

  To amend the Internal Revenue Code of 1986 to allow above-the-line 
 deductions for charitable contributions for individuals not itemizing 
                              deductions.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 10, 2020

  Mr. Walker 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 allow above-the-line 
 deductions for charitable contributions for individuals not itemizing 
                              deductions.

    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 ``Coronavirus Help And Response 
Initiative Through Year 2022 Act'' or ``CHARITY 2022 Act''.

SEC. 2. ALLOWING ABOVE-THE-LINE DEDUCTIONS FOR CHARITABLE CONTRIBUTIONS 
              FOR INDIVIDUALS NOT ITEMIZING DEDUCTIONS.

    (a) In General.--Section 62(a) of the Internal Revenue Code of 1986 
is amended by inserting after paragraph (21) the following new 
paragraph:
            ``(22) Charitable contributions for individuals not 
        itemizing deductions.--In the case of an individual who does 
        not elect to itemize deductions for a taxable year beginning in 
        2020, 2021, or 2022, so much of the deduction allowed by 
        section 170 as does not exceed an amount equal to \1/3\ of the 
        standard deduction with respect to the taxpayer for the taxable 
        year.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2019.
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