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HR 4761 101th Congress House Taxation Charitable contributions Income tax Tax deductions

To amend the Internal Revenue Code of 1986 to allow individuals who do not itemize deductions a deduction for charitable contributions to the extent in excess of $100 per year.

Introduced: May 9, 1990 See on congress.gov
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This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 9, 1990
Referred to the House Committee on Ways and Means.
May 9, 1990
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue code to permit individuals who do not itemize deductions a direct deduction from gross income of charitable deductions in excess of $100.

What's happening now May 9, 1990

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 2601 Identical bill A bill to amend the Internal Revenue Code of 1986 to allow individuals who do not itemize deductions a deduction for ch…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
R
Smith, Christopher H.
New Jersey · Sep 10, 1990
 D
Pelosi, Nancy
California · Jun 21, 1990
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4761: To amend the Internal Revenue Code of 1986 to allow individuals who do not itemize deductions a deduction for charitable contributions to the extent in excess of $100 per year.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-4761/
MLA
"H.R. 4761: To amend the Internal Revenue Code of 1986 to allow individuals who do not itemize deductions a deduction for charitable contributions to the extent in excess of $100 per year.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-4761/.
Bluebook (legal)
H.R. 4761, 101st Cong. (2026), https://openamerica.io/bill/101-HR-4761/.
Markdown link
[H.R. 4761: To amend the Internal Revenue Code of 1986 to allow individuals who do not itemize deductions a deduction for charitable contributions to the extent in excess of $100 per year.](https://openamerica.io/bill/101-HR-4761/)
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