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New Giving Accounts: Easier Payroll Donations to Charities

This act introduces "flexible giving accounts," allowing employees to donate a portion of their salary directly to charities. These funds will not be included in taxable income, simplifying charitable contributions. This new tool aims to encourage regular, smaller donations.
Key points
Employees can direct a portion of their salary (up to $2,700 annually) to charities, and this amount will not be taxed as income.
Employers will be responsible for disbursing funds to the employee's chosen eligible charities.
Available to non-highly compensated or key employees, with some exclusions for those under 21 or with less than one year of service.
Donations from these accounts are treated as charitable contributions for tax purposes, but cannot be separately deducted.
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Expired
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Additional Information
Print number: 117_S_3191
Sponsor: Sen. Sasse, Ben [R-NE]
Process start date: 2021-11-04
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Everyday Philanthropist Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_S_3191.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2021-11-04.

What are the main provisions?

Key points include:

  • Employees can direct a portion of their salary (up to $2,700 annually) to charities, and this amount will not be taxed as income.
  • Employers will be responsible for disbursing funds to the employee's chosen eligible charities.
  • Available to non-highly compensated or key employees, with some exclusions for those under 21 or with less than one year of service.
  • Donations from these accounts are treated as charitable contributions for tax purposes, but cannot be separately deducted.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Sasse, Ben [R-NE].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-29.

CATEGORIES

Taxes