H.R. 12445 — A bill to amend the Internal Revenue Code of 1954 to allow the charitable deduction to taxpayers whether or not they itemize their personal deductions.

Summary

Amends the Internal Revenue Code to provide that an individual's allowable charitable contributions shall be deducted when determining the individual's adjusted gross income, thereby allowing the deduction to individuals who do not itemize.

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Related Legislation

H.R. 11183A bill to amend the Internal Revenue Code of 1954 to allow the charitable deduction to taxpayers whether or not they itemize their personal deductions.
1978-02-28Referred to House Committee on Ways and Means.
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Legislative Actions

1978-05-01
Introduced in House
1978-05-01
Introduced in House
1978-05-01
Referred to House Committee on Ways and Means.

A bill to amend the Internal Revenue Code of 1954 to allow the charitable deduction to taxpayers whether or not they itemize their personal deductions.

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