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HR 1338 105th Congress House

Giving Incentive and Volunteer Empowerment (GIVE) Act

Official title: To amend the Internal Revenue Code of 1986 to increase the amount of the charitable contribution deduction, to allow such deduction to individuals who do not i… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to increase the amount of the charitable contribution deduction, to allow such deduction to individuals who do not itemize other deductions, and for other purposes.

Introduced: April 15, 1997 See on congress.gov
Taxation Charitable contributionsIncome taxPersonal income taxTax deductions
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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
Apr 15, 1997
Referred to the House Committee on Ways and Means.
Apr 15, 1997
Introduced in House
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 Latest action April 15, 1997

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Giving Incentive and Volunteer Empowerment (GIVE) Act - Amends the Internal Revenue Code to increase (to a specified percentage above the regularly allowed amount) the tax deduction for charitable contributions by allowing a taxpayer to elect to treat a contribution made not later than the tax return filing date for the taxable year as made on the last day of such taxable year.

Allows 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Republican 3
R
Wicker, Roger F.
Mississippi · May 15, 1997
 R
Calvert, Ken
California · Apr 15, 1997
 R
Graham, Lindsey
South Carolina · Apr 15, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1338: Giving Incentive and Volunteer Empowerment (GIVE) Act. 105th Congress. Open America. https://openamerica.io/bill/105-HR-1338/
MLA
"H.R. 1338: Giving Incentive and Volunteer Empowerment (GIVE) Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-1338/.
Bluebook (legal)
H.R. 1338, 105th Cong. (2026), https://openamerica.io/bill/105-HR-1338/.
Markdown link
[H.R. 1338: Giving Incentive and Volunteer Empowerment (GIVE) Act](https://openamerica.io/bill/105-HR-1338/)
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