HR 12661 · 95th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 to allow the charitable deduction to taxpayers whether or not they itemize their personal deductions.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1978-05-10)
Plain Language Summary
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Amends the Internal Revenue Code to provide that an individual's allowable charitable contributions shall be deducted when determining the individual's adjusted gross income, thereby allowing the deduction to individuals who do not itemize.…
Summarized by Claude AI · Non-partisan · For informational purposes only