S. 1780 · 109th Congress
A bill to amend the Internal Revenue Code of 1986 to provide incentives for charitable contributions by…
Full title
A bill to amend the Internal Revenue Code of 1986 to provide incentives for charitable contributions by individuals and businesses, to improve the public disclosure of activities of exempt organizations, and to enhance the ability of low-income Americans to gain financial security by building assets, and for other purposes.
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Never voted on. It didn't reach a floor vote before the 109th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
14 cosponsors · 3 D, 11 R
R
Bunning
NC
R
Coleman
BF
R
Frist
OH
R
Hatch
DI
D
Inouye
JL
D
Lieberman
RL
R
Lugar
GS
R
Smith
MDR
DeWine
TC
R
Cochran
ML
D
Landrieu
JW
R
Warner
OS
R
Snowe
LC
R
Craig8 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
CARE Act of 2005 - Amends Internal Revenue Code provisions relating to charitable giving, including to: (1) allow nonitemizing taxpayers to claim a tax deduction for charitable contributions; (2) permit tax-free distributions from individual retirement accounts for charitable purposes; (3) expand the tax deductions for charitable contributions of food and…
What it does: CRS summary · Introduced in Senate · Sep 28, 2005
CARE Act of 2005 - Amends Internal Revenue Code provisions relating to charitable giving, including to: (1) allow nonitemizing taxpayers to claim a tax deduction for charitable contributions; (2) permit tax-free distributions from individual retirement accounts for charitable purposes; (3) expand the tax deductions for charitable contributions of food and book inventories; (4) allow an increased tax deduction for charitable contributions of literary, musical, artistic, and scholarly compositions; and (5) exclude from gross income reimbursements to volunteers for the charitable use of an automobile. Revises various disclosure and oversight requirements relating to tax-exempt organizations.
Restores and increases funding for the Social Services Block Grant Program.
Savings for Working Families Act of 2005 - Allows certain low income individuals to establish individual development accounts (IDAs) to accumulate assets for homeownership, education, business startup, and other purposes. Allows an investment tax credit for contributions to an IDA.
Authorizes the Secretary of Health and Human Services, the Corporation for National and Community Service, the U.S. Attorney General, and the Secretary of Housing and Urban Development to award grants to, and enter into cooperative agreements with, nongovernmental organizations to assist nonprofit community-based organizations in delivering social services.
Requires the Secretary of Health and Human Services to contract for an evaluation of maternity group homes under the Runaway and Homeless Youth Act.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: A bill to amend the Internal Revenue Code of 1986 to provide incentives for charitable contributions by individuals and businesses, to improve the public disclosure of activities of exempt organizations, and to enhance the ability of low-income Americans to gain financial security by building assets, and for other purposes.
Latest action (Sep 28, 2005): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Sep 28, 2005
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.