S 219 · 96th 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.

Introduced 1979-01-25· Sponsored by Sen. Moynihan, Daniel Patrick [D-NY]· Senate

Bill Progress

Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Referred to Senate Committee on Finance.(1979-01-25)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to permit taxpayers who do not itemize income tax deductions to claim a deduction from gross income for charitable contributions.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (20)

6 Democrats14 Republicans