HR 1493
104th Congress
House
Taxation
Charitable contributions
Income tax
Tax deductions
To amend the Internal Revenue Code of 1986 to allow nonitemizers a deduction for a portion of their charitable contributions and to exempt the charitable contribution deduction from the overall limitation on itemized deductions.
Introduced: April 7, 1995
See on congress.gov
Everywhere this bill has been
4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 12, 1995
Committee Hearings Held.
Jul 11, 1995
Committee Hearings Held.
Apr 7, 1995
Referred to the House Committee on Ways and Means.
Apr 7, 1995
Introduced in House
Plain-English summary
Amends the Internal Revenue Code to allow individuals who do not itemize deductions a charitable contribution deduction to the extent the amount claimed exceeds $1,000 ($2,000 in the case of a joint return).
Excepts charitable contribution deductions from the overall limitation on itemized deductions.
What's happening now
Committee Hearings Held.
Committees of jurisdiction
1