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HR 3988 115th Congress House

Universal Charitable Giving Act of 2017

Official title: To amend the Internal Revenue Code of 1986 to allow above-the-line deductions for charitable contributions for individuals not itemizing deductions.

Introduced: March 1, 2018 See on congress.gov
Taxation Charitable contributionsIncome tax deductions
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 11, 2017
Sponsor introductory remarks on measure. (CR H7959)
Oct 5, 2017
Referred to the House Committee on Ways and Means.
Oct 5, 2017
Introduced in House
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 Latest action October 11, 2017

Sponsor introductory remarks on measure. (CR H7959)

 Plain-English summary Congressional Research Service

Universal Charitable Giving Act of 2017

This bill amends the Internal Revenue Code to allow a deduction from gross income (above-the-line deduction) for charitable contributions of individuals who do not elect to itemize deductions for the taxable year. The deduction may not exceed one-third of the standard deduction of the individual.

 Related & companion bills 1
  • S 2123 Identical bill Universal Charitable Giving Act of 2017
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 18
All 18 Democratic 3 Republican 9
R
Harris, Andy
Maryland · Nov 28, 2018
 R
Sessions, Pete
Texas · Oct 19, 2018
Poe, Ted
· Sep 24, 2018
CULBERSON, JOHN
· Sep 17, 2018
 R
Barr, Andy
Kentucky · Jul 11, 2018
Hultgren, Randy
· Jun 6, 2018
 D
Norcross, Donald
New Jersey · Jun 5, 2018
Tipton, Scott
· May 8, 2018
 D
Pingree, Chellie
Maine · May 1, 2018
 R
Thompson, Glenn
Pennsylvania · May 1, 2018
 R
Rogers, Mike D.
Alabama · Mar 19, 2018
Comstock, Barbara
· Mar 7, 2018
 D
Norton, Eleanor Holmes
District of Columbia · Mar 1, 2018
 R
Williams, Roger
Texas · Feb 6, 2018
 R
Huizenga, Bill
Michigan · Nov 16, 2017
 R
Fitzpatrick, Brian K.
Pennsylvania · Nov 14, 2017
 R
Grothman, Glenn
Wisconsin · Oct 31, 2017
Byrne, Bradley
· Oct 24, 2017
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3988: Universal Charitable Giving Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-HR-3988/
MLA
"H.R. 3988: Universal Charitable Giving Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-3988/.
Bluebook (legal)
H.R. 3988, 115th Cong. (2026), https://openamerica.io/bill/115-HR-3988/.
Markdown link
[H.R. 3988: Universal Charitable Giving Act of 2017](https://openamerica.io/bill/115-HR-3988/)
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