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S 170 97th Congress Senate 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 20, 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 20, 1981
Read second time and referred to Senate Committee on Finance.
Jan 20, 1981
Introduced in Senate
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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 January 20, 1981

Read second time and referred to Senate Committee on Finance.

 Related & companion bills 1
  • HR 501 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 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Jul 9, 1981
Cite this page click to expand
APA
U.S. Congress. (2026). S. 170: 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-S-170/
MLA
"S. 170: 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-S-170/.
Bluebook (legal)
S. 170, 97th Cong. (2026), https://openamerica.io/bill/97-S-170/.
Markdown link
[S. 170: 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-S-170/)
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