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Tax Deduction for Charitable Donations Extended for Non-Itemizers (2023-2024).

This bill reinstates and modifies a tax deduction allowing individuals who take the standard deduction to claim a limited deduction for charitable contributions. For the 2023 and 2024 tax years, taxpayers can reduce their taxable income by donating to charity, even if they do not itemize. The maximum deduction allowed under this rule is capped at one-third of the standard deduction amount.
Key points
Allows taxpayers using the standard deduction to claim a deduction for charitable contributions.
This provision is temporary, applying only to the 2023 and 2024 tax years.
The maximum amount deductible is limited to one-third of the standard deduction amount for the individual.
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Expired
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Additional Information
Print number: 118_S_566
Sponsor: Sen. Lankford, James [R-OK]
Process start date: 2023-02-28
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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_S_566.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2023-02-28.

What are the main provisions?

Key points include:

  • Allows taxpayers using the standard deduction to claim a deduction for charitable contributions.
  • This provision is temporary, applying only to the 2023 and 2024 tax years.
  • The maximum amount deductible is limited to one-third of the standard deduction amount for the individual.
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. Lankford, James [R-OK].

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 2025-12-27.

CATEGORIES

Taxes