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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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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
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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.

CATEGORIES

Taxes