To amend the Internal Revenue Code of 1986 to allow individuals who do not itemize their deductions a deduction for a portion of their charitable contributions, and for other purposes.
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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