[Congressional Record Volume 163, Number 194 (Wednesday, November 29, 2017)]
[Senate]
[Page S7410]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1593. Mr. LANKFORD submitted an amendment intended to be proposed 
by him to the bill H.R. 1, to provide for reconciliation pursuant to 
titles II and V of the concurrent resolution on the budget for fiscal 
year 2018; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

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

       (a) In General.--Subsection (a) of section 62 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 his deductions for the taxable year, the 
     deduction allowed by section 170. The preceding sentence 
     shall not apply to any deduction in excess of an amount equal 
     to the product of \1/3\ and the standard deduction for such 
     individual.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply with respect to taxable years beginning after the 
     date of enactment of this Act.
                                 ______