Charities Helping Americans Regularly Throughout the Year Act of 2019
Latest action · May 15, 2019 Read twice and referred to the Committee on Finance. (text: CR S2887-2888)
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedMay 15, 2019
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Charities Helping Americans Regularly Throughout the Year Act of 2019
This bill modifies several tax provisions in the Internal Revenue Code affecting charitable contributions and tax-exempt organizations.
The Internal Revenue Service may determine the standard mileage rate for deducting the cost of using a passenger automobile for charitable purposes (currently set by statute at 14 cents per mile), and that rate may not be less than the rate for medical purposes (20 cents per mile in 2019).
The bill requires tax-exempt organizations to file their returns in electronic form.
The bill excludes from the gross income of an individual who is at least 70-1/2 years of age up to $100,000 in distributions from an individual retirement plan to a donor advised fund (DAF). The bill also modifies disclosure requires for DAFs. (A DAF is a fund or account that is separately identified by reference to contributions of a donor or donors. The account is owned and controlled by a sponsoring charitable organization, while the donor retains advisory privileges with respect to the distribution and investment of funds in the account.)
The bill reduces from 2% to 1% the excise tax on the investment income of private foundations and eliminates a provision that reduces the rate to 1% if a foundation meets certain distribution requirements.
Cosponsors 6
Members who signed on, in the order they did. Signatures ran from May 15, 2019 to Aug 1, 2019; 3 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-KS | Pat Roberts | Original | May 15, 2019 |
| D-PA | Robert P. Casey Jr. | Original | May 15, 2019 |
| D-OR | Ron Wyden | Original | May 15, 2019 |
| D-MN | Amy Klobuchar | Jun 4, 2019 | |
| D-MI | Gary C. Peters | Jun 4, 2019 | |
| R-AR | John Boozman | Aug 1, 2019 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| Senate | Finance Committee | Referred May 15, 2019 |
Actions 2
Everything that happened, newest first.
- May 15, 2019Introduced in Senate
- May 15, 2019Read twice and referred to the Committee on Finance. (text: CR S2887-2888)
In the Congressional Record 2
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
| Where | In the Record | Members | Date |
|---|---|---|---|
| Senate | Debate and remarks S5029 | John Thune R-SD | Jul 24, 2019 |
| Senate | Text printed S288, S2887 | John Thune R-SD (text) | May 15, 2019 |
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
CRS reports 1
Congressional Research Service work that CRS links to this bill or the law it became, newest first.
Cite it 1
Products on other subjects that cite it, usually among other measures.
| Product | Title | Kind | Published |
|---|---|---|---|
| R45922 | Tax Issues Relating to Charitable Contributions and Organizations Archived | Report | Aug 4, 2020 |
Related bills 2
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HR 3259 | Charities Helping Americans Regularly Throughout the Year Act of 2019 | Identical bill | Jun 13, 2019 |
| HR 4953 | Private Foundation Excise Tax Simplification Act of 2019 | Related bill | Oct 31, 2019 |
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- A bill to amend the Internal Revenue Code to extend and modify certain charitable tax provisions
- Short Title(s) as Introduced
- Charities Helping Americans Regularly Throughout the Year Act of 2019
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- May 15, 2019Introduced in Senate
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
