To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in…

Full title

To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities.

Key: what the circles and colors mean

Each circle is a bill. The ring fills as it moves through Congress:

IntroducedPassed one chamberPassed both chambersBecame law (gold)Resolution agreed to (full, dark)Failed or vetoed (gray)

Under the number: the Yea · Nay count of its final (or latest) recorded vote. On a member's page, the small badge is how that member voted: Y Yea / Aye, N Nay / No, P Present, – Not voting.

Gold and violet are only for Yea and Nay; they never mean a party. A member's party is the letter on their photo.

Never voted on. It didn't reach a floor vote before the 116th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

D MoultonSponsor

55 cosponsors · 52 D, 3 R

D Wasserman Schultz YC

8 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.

This bill allows taxpayers to claim a tax deduction for charitable contributions even if they do not otherwise itemize their deductions.

What it does: CRS summary · Introduced in House · Mar 27, 2020

This bill allows taxpayers to claim a tax deduction for charitable contributions even if they do not otherwise itemize their deductions.

The bill also directs the Department of the Treasury to make or guarantee loans to tax-exempt charitable organizations. The aggregate amount of such loans may not exceed $60 billion. Treasury must give priority in making such loans to organizations that are providing direct assistance to the COVID-19 (i.e., the coronavirus disease 2019) response effort.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities.

Latest action (Mar 27, 2020): Referred to the House Committee on Ways and Means.

Policy area: Taxation · Origin: House · Introduced: Mar 27, 2020

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.