H.R. 4761 — To amend the Internal Revenue Code of 1986 to allow individuals who do not itemize deductions a deduction for charitable contributions to the extent in excess of $100 per year.

Summary

Amends the Internal Revenue code to permit individuals who do not itemize deductions a direct deduction from gross income of charitable deductions in excess of $100.

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Related Legislation

S. 2601A bill to amend the Internal Revenue Code of 1986 to allow individuals who do not itemize deductions a deduction for charitable contributions to the extent in excess of $100 per year.
1990-05-09Read twice and referred to the Committee on Finance.
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1990-05-09
Introduced in House
1990-05-09
Introduced in House
1990-05-09
Referred to the House Committee on Ways and Means.

To amend the Internal Revenue Code of 1986 to allow individuals who do not itemize deductions a deduction for charitable contributions to the extent in excess of $100 per year.

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