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HR 501 97th Congress House Taxation Charitable contributions Income tax Public Welfare and Charities Tax deductions

A bill to amend the Internal Revenue Code of 1954 to allow the charitable deduction to taxpayers whether or not they itemize their personal deductions.

Introduced: January 5, 1981 See on congress.gov
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This bill died when the 97th Congress ended
It never became law before the 97th Congress (1981–1982) 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
Aug 4, 1981
See H.R.4242.
Jan 5, 1981
Introduced in House
Jan 5, 1981
Referred to House Committee on Ways and Means.
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to permit taxpayers who do not itemize income tax deductions to claim a deduction from gross income for charitable contributions.

What's happening now August 4, 1981

See H.R.4242.

 Related & companion bills 2
  • HR 4242 Related bill Economic Recovery Tax Act of 1981
  • S 170 Identical bill A bill to amend the Internal Revenue code of 1954 to allow the charitable deduction to taxpayers whether or not they it…
 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 4 Republican 1
D
Hoyer, Steny H.
Maryland · Sep 9, 1981
 D
Markey, Edward J.
Massachusetts · Jun 9, 1981
 R
Rogers, Harold
Kentucky · May 13, 1981
 D
Schumer, Charles E.
New York · Apr 27, 1981
 D
Wyden, Ron
Oregon · Apr 27, 1981
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 501: A bill to amend the Internal Revenue Code of 1954 to allow the charitable deduction to taxpayers whether or not they itemize their personal deductions.. 97th Congress. Open America. https://openamerica.io/bill/97-HR-501/
MLA
"H.R. 501: A bill to amend the Internal Revenue Code of 1954 to allow the charitable deduction to taxpayers whether or not they itemize their personal deductions.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-HR-501/.
Bluebook (legal)
H.R. 501, 97th Cong. (2026), https://openamerica.io/bill/97-HR-501/.
Markdown link
[H.R. 501: A bill to amend the Internal Revenue Code of 1954 to allow the charitable deduction to taxpayers whether or not they itemize their personal deductions.](https://openamerica.io/bill/97-HR-501/)
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