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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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Status:
Expired
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Additional Information
Everyday Philanthropist Act
Print number: S 3191
Sponsor: Sen. Sasse, Ben [R-NE]
Process start date: 2021-11-04
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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Summary & Status

Key Questions about New Giving Accounts: Easier Payroll Donations to Charities

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is 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.

Analysis and Potential Impact of S 3191

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

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