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HR 824 107th Congress House

Neighbor to Neighbor Act

Official title: To amend the Internal Revenue Code of 1986 to allow individuals who do not itemize their deductions a deduction for a portion of their charitable contributions, and for other purposes.

Introduced: March 30, 2001 See on congress.gov
Taxation AnnuitiesBusiness income taxCapital gains taxCharitable contributions
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CommerceIncome taxIndividual retirement accountsLabor and EmploymentLawPersonal income taxTax administrationTax deductionsTax exclusionTrusts and trustees
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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
Mar 1, 2001
Referred to the House Committee on Ways and Means.
Mar 1, 2001
Introduced in House
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 Latest action March 1, 2001

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Neighbor to Neighbor Act - Amends the Internal Revenue Code respecting charitable contributions to: (1) allow non-itemizing taxpayers a limited charitable deduction; (2) exclude charitable deductions from the income-based limitation on itemized deductions: (3) repeal the special limitation on charitable contributions of capital gain property; (4) extend the excess contribution carryover period; and (5) allow tax-free distributions from individual retirement accounts (IRAs) for qualifying charitable purposes.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Republican 1
LUCAS, KEN
· May 1, 2001
SCHROCK, EDWARD
· Mar 30, 2001
GREENWOOD, JAMES
· Mar 1, 2001
 R
Simpson, Michael K.
Idaho · Mar 1, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 824: Neighbor to Neighbor Act. 107th Congress. Open America. https://openamerica.io/bill/107-HR-824/
MLA
"H.R. 824: Neighbor to Neighbor Act." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-824/.
Bluebook (legal)
H.R. 824, 107th Cong. (2026), https://openamerica.io/bill/107-HR-824/.
Markdown link
[H.R. 824: Neighbor to Neighbor Act](https://openamerica.io/bill/107-HR-824/)
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