Bill · H.R. 801· House(119-HR-801)

Charitable Act

Age: 46 years

Utah

Introduced: 1/28/2025
Last activity: 1/28/2025 — Referred to the House Committee on Ways and Means.
Sponsored by: Blake Moore
Cosponsors: - 26 - 28

Taxation

Introduced
In Committee

What this bill would do

This bill, known as the "Charitable Act," aims to amend the Internal Revenue Code of 1986. It focuses on modifying and extending the deduction for charitable contributions for individuals who do not itemize their deductions. Specifically, it adjusts the deduction amount for taxable years beginning in 2026 or 2027. The legislation also includes provisions to eliminate a specific penalty by amending section 6662. These changes are intended to apply to taxable years beginning after December 31, 2025.

Yes· 3 of 4

Would people in middle age be better off under this?+3
The bill provides a tax deduction benefit for individuals who do not itemize their deductions.
Would middle-income households be better off under this?+3
The bill enables non-itemizers to claim a deduction for charitable contributions up to one-third of the standard deduction.
Does this cut taxes for middle-income families?+3
The bill allows non-itemizing individuals to deduct charitable contributions up to one-third of the standard deduction in 2026 and 2027.