S. 317 119th Congress Senate

Charitable Act

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

Introduced: January 29, 2025 Introduced by: James Lankford Republican · Oklahoma See on congress.gov

Taxation

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Jan 29, 2025

Read twice and referred to the Committee on Finance.

Jan 29, 2025

Introduced in Senate

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What's happening now January 29, 2025

Read twice and referred to the Committee on Finance.

Plain-English summary Congressional Research Service

Charitable Act

This bill allows an individual taxpayer who does not itemize their tax deductions to claim a tax deduction for charitable contributions and eliminates the tax penalty for overstating charitable contributions. (Some limitations apply).

Under the bill, for tax years beginning in 2026 or 2027, an individual taxpayer who does not itemize their tax deductions may deduct charitable contributions of up to one-third of the standard deduction allowed to such individual. (Under current law, an individual taxpayer generally must itemize their tax deductions to deduct charitable contributions.)

The bill also eliminates the tax penalty for an underpayment of taxes attributable to overstated charitable contributions by taxpayers who do not itemize deductions. (Under current law, taxpayers who claim a deduction under this bill may be assessed a tax penalty in the amount of 50% of the portion of an understatement of tax liability attributable to overstated charitable contributions.)

Related & companion bills 1

Bill text 1 version

Introduced in Senate Formatted Text PDF Formatted XML

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Finance Committee
Senate

Lobbying activity 150

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

COUNCIL FOR ADVANCEMENT AND SUPPORT OF EDUCATION
for COUNCIL FOR ADVANCEMENT AND SUPPORT OF EDUCATION · District of Columbia · 3rd Quarter 2026 (July 1 - Sep 30)
INDEPENDENT SECTOR
for INDEPENDENT SECTOR · District of Columbia · 3rd Quarter 2026 (July 1 - Sep 30)
NATIONAL ASSN OF INDEPENDENT COLLEGES & UNIVERSITIES
for NATIONAL ASSN OF INDEPENDENT COLLEGES & UNIVERSITIES · District of Columbia · 3rd Quarter 2026 (July 1 - Sep 30)
CM STRATEGIC, LLC
for NATIONAL PHILANTHROPIC TRUST · Pennsylvania · 3rd Quarter 2026 (July 1 - Sep 30)
RUTGERS, THE STATE UNIVERSITY OF NEW JERSEY
for RUTGERS THE STATE UNIVERSITY OF NEW JERSEY · District of Columbia · 3rd Quarter 2026 (July 1 - Sep 30)
ALZHEIMER'S ASSOCIATION
for ALZHEIMER'S ASSOCIATION · District of Columbia · 3rd Quarter 2026 (July 1 - Sep 30)

Bodies those filers lobbied

HOUSE OF REPRESENTATIVES
141 filings
SENATE
141 filings
Education, Dept of
34 filings
White House Office
33 filings
Treasury, Dept of
27 filings
Internal Revenue Service (IRS)
21 filings
Centers For Disease Control & Prevention (CDC)
18 filings
Health & Human Services, Dept of (HHS)
18 filings

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

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Cosponsors 23