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New charitable contribution deduction rules for non-itemizers

This bill changes the rules for deducting charitable contributions for individuals who do not itemize their deductions. This means that even if you don't detail your expenses, you can still deduct a portion of your donations from your taxes, potentially lowering your tax bill. These changes apply to the 2023 and 2024 tax years.
Key points
Charitable deduction for non-itemizers: You can deduct donations even if you don't itemize other deductions.
Deduction limit: The deduction amount cannot exceed one-third of your standard deduction.
Effective period: These changes apply to tax years beginning after December 31, 2022 (i.e., 2023 and 2024).
Simplified rules: Some penalties and provisions related to errors in charitable contribution reporting have been removed.
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Additional Information
Print number: 118_HR_3435
Sponsor: Rep. Moore, Blake D. [R-UT-1]
Process start date: 2023-05-17
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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

Charitable Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_3435.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2023-05-17.

What are the main provisions?

Key points include:

  • Charitable deduction for non-itemizers: You can deduct donations even if you don't itemize other deductions.
  • Deduction limit: The deduction amount cannot exceed one-third of your standard deduction.
  • Effective period: These changes apply to tax years beginning after December 31, 2022 (i.e., 2023 and 2024).
  • Simplified rules: Some penalties and provisions related to errors in charitable contribution reporting have been removed.
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 Rep. Moore, Blake D. [R-UT-1].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-25.

CATEGORIES

Taxes