S. 170 — 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.

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Related Legislation

H.R. 501A 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.
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Legislative Actions

1981-01-20
Introduced in Senate
1981-01-20
Read second time and referred to Senate Committee on Finance.

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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