A bill to amend the Internal Revenue Code of 1986 to modify and extend the deduction for charitable contributions for individuals not itemizing deductions.
2/14/2025, 11:56 AMSummary of Bill S 317
Bill 119 s 317, also known as the Charitable Giving Tax Deduction Act, aims to make changes to the Internal Revenue Code of 1986 in order to expand and prolong the deduction for charitable contributions for individuals who do not itemize their deductions on their tax returns.Currently, individuals who do not itemize their deductions are not able to claim a deduction for charitable contributions on their taxes. This bill seeks to change that by allowing these individuals to deduct charitable contributions from their taxable income, even if they do not itemize their deductions.
The bill also aims to extend the time period for which this deduction can be claimed, providing individuals with more flexibility in when they can claim their charitable contributions on their taxes. Overall, the Charitable Giving Tax Deduction Act is designed to incentivize charitable giving among individuals who do not typically itemize their deductions, ultimately encouraging more donations to charitable organizations and causes.
Current Status of Bill S 317
Bill S 317 is currently in the status of Bill Introduced since January 29, 2025. Bill S 317 was introduced during Congress 119 and was introduced to the Senate on January 29, 2025. Bill S 317's most recent activity was Read twice and referred to the Committee on Finance. as of January 29, 2025Bipartisan Support of Bill S 317
Total Number of Sponsors
4Democrat Sponsors
0Republican Sponsors
4Unaffiliated Sponsors
0Total Number of Cosponsors
46Democrat Cosponsors
24Republican Cosponsors
22Unaffiliated Cosponsors
0Policy Area and Potential Impact of Bill S 317
Primary Policy Focus
Alternate Title(s) of Bill S 317
A bill to amend the Internal Revenue Code of 1986 to modify and extend the deduction for charitable contributions for individuals not itemizing deductions.A bill to amend the Internal Revenue Code of 1986 to modify and extend the deduction for charitable contributions for individuals not itemizing deductions.Comments
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Sponsors and Cosponsors of S 317
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