S. 1475 · 116th Congress
Charities Helping Americans Regularly Throughout the Year Act of 2019
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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.
R
ThuneSponsor6 cosponsors · 4 D, 2 R
3 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Charities Helping Americans Regularly Throughout the Year Act of 2019
What it does: CRS summary · Introduced in Senate · May 15, 2019
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.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: 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)
Policy area: Taxation · Origin: Senate · Introduced: May 15, 2019
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.