Universal Charitable Giving Act of 2019

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5293 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 5293

  To amend the Internal Revenue Code of 1986 to allow above-the-line 
 deductions for charitable contributions for individuals not itemizing 
                              deductions.


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                    IN THE HOUSE OF REPRESENTATIVES

                            December 3, 2019

    Mr. Walker (for himself, Ms. Norton, Mr. Posey, Mr. Tipton, Mr. 
  Meadows, and Mr. Mooney of West Virginia) introduced the following 
      bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to allow above-the-line 
 deductions for charitable contributions for individuals not itemizing 
                              deductions.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Universal Charitable Giving Act of 
2019''.

SEC. 2. ALLOWING ABOVE-THE-LINE DEDUCTIONS FOR CHARITABLE CONTRIBUTIONS 
              FOR INDIVIDUALS NOT ITEMIZING DEDUCTIONS.

    (a) In General.--Section 62(a) of the Internal Revenue Code of 1986 
is amended by inserting after paragraph (21) the following new 
paragraph:
            ``(22) Charitable contributions for individuals not 
        itemizing deductions.--In the case of an individual who does 
        not elect to itemize his deductions for the taxable year, the 
        deduction allowed by section 170, to the extent such deduction 
        does not exceed an amount equal to the product of \1/3\ and the 
        standard deduction for such individual.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of enactment of this Act.
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