To amend the Internal Revenue Code of 1986 to allow above-the-line deductions for charitable contributions for individuals not itemizing deductions.
Coronavirus Help And Response Initiative Through Year 2022 Act or the CHARITY 2022 Act
This bill allows a taxpayer a deduction from gross income (above-the-line deduction) for charitable contributions for a taxable year beginning in 2020-2022, even if such taxpayer does not otherwise itemize deductions. The deduction may not exceed one-third of the taxpayer's standard deduction amount.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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