A variety of bipartisan, bicameral legislation has been introduced in the past three congresses to expand the charitable deduction to all Americans. Large legislative packages have also included expansions of the deduction. Here are the bills to extend the deduction to all taxpayers:
118th Congress
Charitable Act (S. 566, H.R. 3435) – Would renew and expand the charitable deduction for non-itemizing taxpayers that expired at the end of 2021, increase the cap to one-third of the standard deduction (roughly $4,500 for individual and $9,000 for joint filers); extend the availability through 2024; and allow gifts to donor-advised funds to be eligible. See CGC’s statement here.
117th Congress
Universal Giving Pandemic Response and Recovery Act (S. 618, H.R. 1704) – Would increase the current cap on the temporary universal charitable deduction from $300/$600 to one-third the standard deduction, roughly $4,000 for individuals and $8,000 for joint filers; extend the availability of the deduction through 2022; and eliminate the current exclusion of gifts to donor-advised funds. See CGC’s statement here and Sens. Lankford (R-OK) and Coons’ (D-DE) one-pager on the legislation here.
Charitable Giving Tax Deduction Act (H.R. 1081) – Would create a permanent above-the-line charitable deduction for all taxpayers and would repeal the temporary $300 universal charitable deduction included in the 2020 COVID relief bills. See CGC’s statement here.
116th Congress
Taxpayer Certainty and Disaster Tax Relief Act (Public Law 116-260) – Expanded the temporary universal charitable deduction to $300 for individuals and $600 for joint filers and extended its availability through 2021.
Coronavirus Aid, Relief, and Economic Security (CARES) Act (Public Law 116-136) – Created a temporary universal charitable deduction for nonitemizers, available for tax year 2020, capped at $300 in cash gifts.
Universal Giving Pandemic Response Act (S. 4032, H.R. 7324) – Would make available a universal charitable deduction to all non-itemizers for tax years 2019 and 2020, equal to one-third of the standard deduction, so about $4,000 for individuals and $8,000 for joint filers.
CHARITY 2022 Act (H.R. 6490) – Would make available a universal charitable deduction to all non-itemizers for tax years 2020, 2021 and 2022, equal to one-third of the standard deduction, so about $4,000 for individuals and $8,000 for joint filers.
Universal Charitable Giving Act (H.R. 5293) – Would create a universal charitable deduction for non-itemizers, equal to one-third of the standard deduction, so about $4,000 for individuals and $8,000 for joint filers.
Charitable Giving Tax Deduction Act (H.R. 651) – Would allow all taxpayers to claim a charitable deduction, regardless of whether they itemize or take the standard deduction.
H.R. 1260 – Would allow all taxpayers to claim a charitable deduction, regardless of whether they itemize or take the standard deduction.
H.R. 6408 – Would allow all taxpayers to claim a charitable deduction, regardless of whether they itemize or take the standard deduction.