H.R. 345 — 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 permit taxpayers who do not itemize income tax deductions to claim a deduction from gross income for charitable contributions. Includes such deduction as a tax preference item for purposes of the minimum tax.

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Related Legislation

H.R. 4242Economic Recovery Tax Act of 1981
1981-08-13Became Public Law No: 97-34.
Related
H.R. 87A bill to amend the Internal Revenue Code of 1954 to allow the charitable deduction to taxpayers whether or not they itemize their personal deductions.
1981-08-04See H.R.4242.
Related
H.R. 473A bill to amend the Internal Revenue Code of 1954 to allow the charitable deduction to taxpayers whether or not they itemize their personal deductions.
1981-08-04See H.R.4242.
Related

Legislative Actions

1981-01-05
Introduced in House
1981-01-05
Introduced in House
1981-01-05
Referred to House Committee on Ways and Means.
1981-08-04
See H.R.4242.

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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Summary

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Legislative Actions

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