Charitable Act
Latest action · Jan 28, 2025 Referred to the House Committee on Ways and Means.
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.
- IntroducedJan 28, 2025
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Charitable Act
This bill allows an individual taxpayer who does not itemize their tax deductions to claim a tax deduction for charitable contributions and eliminates the tax penalty for overstating charitable contributions. (Some limitations apply).
Under the bill, for tax years beginning in 2026 or 2027, an individual taxpayer who does not itemize their tax deductions may deduct charitable contributions of up to one-third of the standard deduction allowed to such individual. (Under current law, an individual taxpayer generally must itemize their tax deductions to deduct charitable contributions.)
The bill also eliminates the tax penalty for an underpayment of taxes attributable to overstated charitable contributions by taxpayers who do not itemize deductions. (Under current law, taxpayers who claim a deduction under this bill may be assessed a tax penalty in the amount of 50% of the portion of an understatement of tax liability attributable to overstated charitable contributions.)
Cosponsors 54
Members who signed on, in the order they did. Signatures ran from Jan 28, 2025 to Sep 26, 2025; 3 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-WV | Carol D. Miller | Original | Jan 28, 2025 |
| D-NH | Chris Pappas | Original | Jan 28, 2025 |
| D-IL | Danny K. Davis | Original | Jan 28, 2025 |
| R-NY | Andrew R. Garbarino | Feb 4, 2025 | |
| R-AZ | Juan Ciscomani | Feb 4, 2025 | |
| R-OH | Mike Carey | Feb 4, 2025 | |
| R-PA | Mike Kelly | Feb 4, 2025 | |
| D-MI | Shri Thanedar | Feb 4, 2025 | |
| R-OK | Stephanie I. Bice | Feb 4, 2025 | |
| R-NY | Michael Lawler | Feb 5, 2025 | |
| D-MI | Hillary J. Scholten | Feb 10, 2025 | |
| R-AL | Mike Rogers | Feb 10, 2025 | |
| R-IL | Darin LaHood | Feb 12, 2025 | |
| R-NY | Claudia Tenney | Feb 24, 2025 | |
| D-MO | Emanuel Cleaver | Feb 24, 2025 | |
| D-CA | Jimmy Panetta | Feb 24, 2025 | |
| D-NM | Melanie A. Stansbury | Feb 24, 2025 | |
| D-KY | Morgan McGarvey | Feb 24, 2025 | |
| R-NY | Nicholas A. Langworthy | Feb 24, 2025 | |
| R-KY | Andy Barr | Feb 25, 2025 | |
| R-LA | Clay Higgins | Feb 26, 2025 | |
| D-IL | Delia C. Ramirez | Feb 26, 2025 | |
| D-AL | Shomari Figures | Feb 26, 2025 | |
| D-AL | Terri A. Sewell | Feb 26, 2025 | |
| D-IL | Bradley Scott Schneider | Mar 3, 2025 | |
| D-CO | Brittany Pettersen | Mar 3, 2025 | |
| D-NC | Donald G. Davis | Mar 3, 2025 | |
| R-GA | Earl L. "Buddy" Carter | Mar 3, 2025 | |
| D-DC | Eleanor Holmes Norton | Mar 3, 2025 | |
| D-IL | Eric Sorensen | Mar 3, 2025 | |
| D-NY | Josh Riley | Mar 3, 2025 | |
| R-NJ | Thomas H. Kean, Jr. | Mar 3, 2025 | |
| R-MD | Andy Harris | Mar 4, 2025 | |
| R-PA | Brian K. Fitzpatrick | Mar 4, 2025 | |
| R-IL | Mike Bost | Mar 4, 2025 | |
| R-KY | Brett Guthrie | Mar 10, 2025 | |
| R-CO | Gabe Evans | Mar 11, 2025 | |
| D-MN | Kelly Morrison | Mar 11, 2025 | |
| R-KS | Tracey Mann | Mar 11, 2025 | |
| D-NY | Joseph D. Morelle | Mar 21, 2025 | |
| D-OR | Janelle S. Bynum | Mar 25, 2025 | |
| D-CO | Joe Neguse | Apr 7, 2025 | |
| R-OH | Michael R. Turner | Apr 7, 2025 | |
| R-PA | Glenn Thompson | Apr 28, 2025 | |
| R-OK | Tom Cole | Apr 28, 2025 | |
| D-MN | Betty McCollum | May 13, 2025 | |
| D-MN | Ilhan Omar | May 29, 2025 | |
| R-TX | Roger Williams | May 29, 2025 | |
| D-MN | Angie Craig | Jun 4, 2025 | |
| D-NC | Deborah K. Ross | Jun 26, 2025 | |
| D-CT | Jahana Hayes | Jun 27, 2025 | |
| D-DE | Sarah McBride | Jun 27, 2025 | |
| D-TX | Vicente Gonzalez | Aug 22, 2025 | |
| R-NY | Nicole Malliotakis | Sep 26, 2025 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred Jan 28, 2025 |
Actions 2
Everything that happened, newest first.
- Jan 28, 2025Introduced in House
- Jan 28, 2025Referred to the House Committee on Ways and Means.
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.
Constitutional authority
The sponsor’s statement, as printed in the Congressional Record, vol. 171, no. 18, January 28, 2025, page H407.
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 |
|---|---|---|---|
| R48789 | Tax Issues Relating to Charitable Contributions and Organizations | Report | Jan 8, 2026 |
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 317 | Charitable Act | Identical bill | Jan 29, 2025 |
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To amend the Internal Revenue Code of 1986 to modify and extend the deduction for charitable contributions for individuals not itemizing deductions.
- Short Title(s) as Introduced
- Charitable Act
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Jan 28, 2025Introduced in House
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.
