[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 651 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 651

 To amend the Internal Revenue Code of 1986 to allow the deduction for 
        charitable contributions as an above-the-line deduction.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 17, 2019

 Mr. Smith of New Jersey (for himself and Mr. Cuellar) 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 of 1986 to allow the deduction for 
        charitable contributions as an above-the-line deduction.

    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 ``Charitable Giving Tax Deduction 
Act''.

SEC. 2. DEDUCTION FOR CHARITABLE CONTRIBUTIONS ALLOWED IN DETERMINING 
              ADJUSTED GROSS INCOME.

    (a) In General.--Section 62(a) of the Internal Revenue Code of 1986 
is amended by inserting after paragraph (7) the following new 
paragraph:
            ``(8) Charitable contributions.--The deduction allowed 
        under section 170.''.
    (b) Conforming Amendment.--Section 170(b)(1)(H) of such Code is 
amended by striking ``(computed without regard to any net operating 
loss carryback to the taxable year under section 172).'' and inserting 
the following: ``determined without regard to--
                            ``(i) section 62(a)(8), and
                            ``(ii) any net operating loss carryback to 
                        the taxable year under section 172.''.
    (c) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2018.
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