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Charitable Deduction for Non-Itemizers Extended and Modified

This act modifies tax rules, allowing individuals who do not itemize deductions to claim a portion of their charitable contributions. This aims to encourage more generosity and make it easier to support non-profit organizations, potentially impacting the availability of social services.
Key points
Individuals taking the standard deduction can now deduct a portion of their charitable contributions.
The deduction amount is limited to one-third of the standard deduction for the tax year.
These changes apply to tax years beginning after December 31, 2025, specifically for 2026 and 2027.
article Official text account_balance Process page
Introduced
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Additional Information
Print number: 119_S_317
Sponsor: Sen. Lankford, James [R-OK]
Process start date: 2025-01-29
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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 119_S_317.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2025-01-29.

What are the main provisions?

Key points include:

  • Individuals taking the standard deduction can now deduct a portion of their charitable contributions.
  • The deduction amount is limited to one-third of the standard deduction for the tax year.
  • These changes apply to tax years beginning after December 31, 2025, specifically for 2026 and 2027.
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 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 2025-12-23.

CATEGORIES

Taxes