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HR 2592 112th Congress House Taxation Income tax deductions Social work, volunteer service, charitable organizations

Charitable Contribution Parity and Enhancement Act

Introduced: April 24, 2012 See on congress.gov
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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
Jul 19, 2011
Referred to the House Committee on Ways and Means.
Jul 19, 2011
Introduced in House
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 Plain-English summary Congressional Research Service

Charitable Contribution Parity and Enhancement Act - Amends the Internal Revenue Code to extend the tax deduction for charitable contributions of ordinary income property to all trades and businesses (currently limited to corrporations other than S corporations).  Limits the amount of such deduction for taxpayers other than C corporations to not more than 10% of their aggregate net income for a taxable year from all trades or businesses.

What's happening now July 19, 2011

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1
PAUL, RON
· Apr 24, 2012
 D
Davis, Danny K.
Illinois · Jul 27, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2592: Charitable Contribution Parity and Enhancement Act. 112th Congress. Open America. https://openamerica.io/bill/112-HR-2592/
MLA
"H.R. 2592: Charitable Contribution Parity and Enhancement Act." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-2592/.
Bluebook (legal)
H.R. 2592, 112th Cong. (2026), https://openamerica.io/bill/112-HR-2592/.
Markdown link
[H.R. 2592: Charitable Contribution Parity and Enhancement Act](https://openamerica.io/bill/112-HR-2592/)
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