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…
Official title: 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 contr… Show full official titleShow less
Official title: 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.
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Committee Hearings Held.
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.
- Introduced in House Formatted Text PDF
Cite this page
U.S. Congress. (2026). H.R. 1493: 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.. 104th Congress. Open America. https://openamerica.io/bill/104-HR-1493/
"H.R. 1493: 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.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-1493/.
H.R. 1493, 104th Cong. (2026), https://openamerica.io/bill/104-HR-1493/.
[H.R. 1493: 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.](https://openamerica.io/bill/104-HR-1493/)