H.R. 3435House118th Congress (2023-2025)In Committee

Charitable Act

To amend the Internal Revenue Code of 1986 to modify and extend the deduction for charitable contributions for individuals not itemizing deductions.

AI-Generated Summary

Updated January 20, 2026 at 7:47 AM UTC

The Charitable Act amends the Internal Revenue Code to let individuals who take the standard deduction claim a charitable contribution deduction. For tax years beginning in 2023 or 2024, the deduction is limited to one‑third of the taxpayer’s standard deduction. The bill also removes and renumbers certain penalty provisions in section 6662 and updates related references. These changes apply to taxable years beginning after December 31, 2022.

Key Provisions

Allows taxpayers who do not itemize to deduct charitable contributions up to 1/3 of their standard deduction for 2023 and 2024.
Eliminates paragraph (9) of section 6662(b) and renumbers paragraph (10) as (9).
Strikes subsection (l) of section 6662, removing an increased penalty provision.
Updates related code sections (6662(h)(2)(D), 6664(c)(2), 6751(b)(2)(A)) to reflect the renumbering.

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

May 17, 2023

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HouseIntro Referral

Introduced in House

May 17, 2023

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

May 17, 2023

Bill Text

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Introduced in HouseIssued May 17, 2023

118th CONGRESS

1st Session

H. R. 3435

IN THE HOUSE OF REPRESENTATIVES

May 17, 2023

Mr. Moore of Utah (for himself, Mr. Davis of Illinois, Mr. Pappas, and Mrs. Steel) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to modify and extend the deduction for charitable contributions for individuals not itemizing deductions.

Short title

This Act may be cited as the Charitable Act.

Modification and extension of deduction for charitable contributions for individuals not itemizing deductions

(a)

In general

Subsection (p) of section 170 of the Internal Revenue Code of 1986 is amended to read as follows:

(p)

Special rule for taxpayers who do not elect To itemize deductions

In the case of a taxable year beginning in 2023 or 2024, the deduction under this subsection for the taxable year shall be equal to so much of the deduction determined under this section (without regard to this subsection) for such taxable year as does not exceed an amount equal to 1/3 of the amount of the standard deduction with respect to such individual for such taxable year. This subsection shall apply only in the case of an individual who does not elect to itemize deductions for the taxable year.

(b)

Elimination of penalty

(1)

In general

Section 6662(b) of the Internal Revenue Code of 1986 is amended by striking paragraph (9) and by redesignating paragraph (10) as paragraph (9).

(2)

Increased penalty

Section 6662 of such Code is amended by striking subsection (l).

(3)

Conforming amendments

(A)

Sections 6662(h)(2)(D) of such Code is amended by striking subsection (b)(10) and inserting subsection (b)(9).

(B)

Section 6664(c)(2) of such Code is amended by striking section 6662(b)(10) and inserting section 6662(b)(9).

(C)

Section 6751(b)(2)(A) of such Code is amended by striking by reason of paragraph (9) or (10) of subsection (b) thereof and inserting by reason of subsection (b)(9) thereof.

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2022.