Charitable Contributions Encouragement Act of 1994 - Amends the Internal Revenue Code to allow taxpayers who do not itemize deductions to deduct a portion of their charitable contributions.
Excludes the deduction for charitable contributions from the overall limitation on itemized deductions.
Introduced in House
Introduced in House
Sponsor introductory remarks on measure. (CR E862)
Referred to the House Committee on Ways and Means.
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