A bill to amend the Internal Revenue Code of 1954 to allow individuals to elect, in lieu of the deduction for charitable contributions, a credit against income tax for 50 percent of such contributions.
Religious and Charitable Donors' Tax Justice Act of 1979 - Amends the Internal Revenue Code to allow individuals to elect a nonrefundable income tax credit for charitable contributions in lieu of the current income tax deduction. Limits such credit to the lesser of 50 percent of the charitable contributions paid during the taxable year or $500.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
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