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Tax Deduction for Charitable Contributions for Non-Itemizers

This act modifies tax rules, allowing individuals who do not itemize deductions to claim a portion of their charitable contributions in 2026 and 2027. The goal is to encourage more charitable giving by making it easier for people to support non-profit organizations. Additionally, the act removes certain penalties related to errors in charitable contribution tax filings.
Key points
Charitable Deduction for Non-Itemizers: Individuals not itemizing deductions can claim a deduction for charitable contributions.
Deduction Limit: The deduction amount is limited to one-third of the standard deduction.
Effective Period: These changes apply to tax years beginning after December 31, 2025, specifically for 2026 and 2027.
Penalty Elimination: The act removes certain penalties related to errors in charitable contribution reporting, potentially easing taxpayer concerns.
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Status: Introduced
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Additional Information
Print number: 119_HR_801
Sponsor: Rep. Moore, Blake D. [R-UT-1]
Process start date: 2025-01-28
System Note: Lustra is free, publicly auditable civic infrastructure — 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
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 119_HR_801.

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 2025-01-28.

What are the main provisions?

Key points include:

  • Charitable Deduction for Non-Itemizers: Individuals not itemizing deductions can claim a deduction for charitable contributions.
  • Deduction Limit: The deduction amount is limited to one-third of the standard deduction.
  • Effective Period: These changes apply to tax years beginning after December 31, 2025, specifically for 2026 and 2027.
  • Penalty Elimination: The act removes certain penalties related to errors in charitable contribution reporting, potentially easing taxpayer concerns.
What is the specific legal status?

The current status is Introduced.

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 2025-12-23.

What is the impact of this bill?

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.

CATEGORIES

Taxes