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S 361 99th Congress Senate Taxation Charitable contributions Income tax Public Welfare and Charities Tax deductions

A bill to amend the Internal Revenue Code of 1954 to make permanent the deduction for charitable contributions by non-itemizers.

Introduced: January 31, 1985 See on congress.gov
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This bill died when the 99th Congress ended
It never became law before the 99th Congress (1985–1986) 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
Feb 11, 1985
Committee on Finance requested executive comment from OMB, Treasury Department.
Jan 31, 1985
Read twice and referred to the Committee on Finance.
Jan 31, 1985
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to make permanent the deduction for charitable contributions by taxpayers who do not itemize deductions.

What's happening now February 11, 1985

Committee on Finance requested executive comment from OMB, Treasury Department.

 Related & companion bills 3
  • HR 94 Identical bill A bill to amend the Internal Revenue Code of 1954 to make permanent the deduction for charitable contributions by nonit…
  • HR 811 Identical bill A bill to amend the Internal Revenue Code of 1954 to make permanent the deduction for charitable contributions by nonit…
  • HR 1209 Identical bill A bill to amend the Internal Revenue Code of 1954 to make permanent the deduction for charitable contributions by nonit…
 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Jan 31, 1985
Cite this page click to expand
APA
U.S. Congress. (2026). S. 361: A bill to amend the Internal Revenue Code of 1954 to make permanent the deduction for charitable contributions by non-itemizers.. 99th Congress. Open America. https://openamerica.io/bill/99-S-361/
MLA
"S. 361: A bill to amend the Internal Revenue Code of 1954 to make permanent the deduction for charitable contributions by non-itemizers.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-S-361/.
Bluebook (legal)
S. 361, 99th Cong. (2026), https://openamerica.io/bill/99-S-361/.
Markdown link
[S. 361: A bill to amend the Internal Revenue Code of 1954 to make permanent the deduction for charitable contributions by non-itemizers.](https://openamerica.io/bill/99-S-361/)
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