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H.R. 1704 117th Congress House

Universal Giving Pandemic Response and Recovery Act

Official title: To amend the Internal Revenue Code of 1986 to modify and extend the deduction for charitable contributions for individuals not itemizing deductions.

Introduced: March 9, 2021 Introduced by: Chris Pappas Democratic · New Hampshire See on congress.gov
Taxation Charitable contributionsIncome tax deductionsTax administration and collection, taxpayers
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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 9, 2021
Referred to the House Committee on Ways and Means.
Mar 9, 2021
Introduced in House
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 Latest action March 9, 2021

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Universal Giving Pandemic Response and Recovery Act

This bill allows individual taxpayers who do not otherwise itemize their tax deductions a deduction in taxable years beginning in 2021 or 2022 for charitable contributions. The deduction is limited to one-third of the standard deduction allowed to such taxpayers.

 Related & companion bills 1
  • S 618 Identical bill Universal Giving Pandemic Response and Recovery Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 29
All 29 Democratic 14 Republican 6
Lamborn, Doug
· Nov 16, 2022
 D
Lieu, Ted
California · Oct 18, 2022
 D
Craig, Angie
Minnesota · Sep 30, 2022
 D
Keating, William R.
Massachusetts · Sep 21, 2022
 R
Baird, James R.
Indiana · Jul 11, 2022
 D
Mrvan, Frank J.
Indiana · Jul 1, 2022
 R
Barr, Andy
Kentucky · Jun 28, 2022
 D
Evans, Dwight
Pennsylvania · Jun 28, 2022
DOYLE, MIKE
· Jun 13, 2022
Gohmert, Louie
· May 10, 2022
 D
Kaptur, Marcy
Ohio · Apr 18, 2022
 R
Harris, Andy
Maryland · Apr 4, 2022
 D
Ross, Deborah K.
North Carolina · Feb 3, 2022
 D
Morelle, Joseph D.
New York · Sep 30, 2021
UPTON, FRED
· Sep 22, 2021
Cárdenas, Tony
· Jun 1, 2021
 D
Titus, Dina
Nevada · Jun 1, 2021
 D
Brownley, Julia
California · May 25, 2021
Bourdeaux, Carolyn
· May 11, 2021
 R
Van Drew, Jefferson
New Jersey · May 11, 2021
 D
Norton, Eleanor Holmes
District of Columbia · May 4, 2021
 R
Spartz, Victoria
Indiana · Apr 19, 2021
 R
Fitzpatrick, Brian K.
Pennsylvania · Apr 8, 2021
Kilmer, Derek
· Apr 1, 2021
 D
Bishop, Sanford D.
Georgia · Mar 26, 2021
 D
Levin, Mike
California · Mar 26, 2021
 D
McCollum, Betty
Minnesota · Mar 23, 2021
Kuster, Ann
· Mar 16, 2021
Walorski, Jackie
· Mar 9, 2021
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1704: Universal Giving Pandemic Response and Recovery Act. 117th Congress. Open America. https://openamerica.io/bill/117-HR-1704/
MLA
"H.R. 1704: Universal Giving Pandemic Response and Recovery Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-1704/.
Bluebook (legal)
H.R. 1704, 117th Cong. (2026), https://openamerica.io/bill/117-HR-1704/.
Markdown link
[H.R. 1704: Universal Giving Pandemic Response and Recovery Act](https://openamerica.io/bill/117-HR-1704/)
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