Text: H.R.4761 — 101st Congress (1989-1990)All Information (Except Text)

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HR 4761 IH
101st CONGRESS
2d Session
 H. R. 4761
To amend the Internal Revenue Code of 1986 to allow individuals who do not
itemize deductions a deduction for charitable contributions to the extent
in excess of $100 per year.
IN THE HOUSE OF REPRESENTATIVES
May 9, 1990
Mr. DORGAN of North Dakota (for himself and Mr. CHANDLER) 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 allow individuals who do not
itemize deductions a deduction for charitable contributions to the extent
in excess of $100 per year.
  Be it enacted by the Senate and House of Representatives of the United
  States of America in Congress assembled,
SECTION 1. DIRECT CHARITABLE DEDUCTION.
  (a) IN GENERAL- Subsection (i) of section 170 of the Internal Revenue Code
  of 1986 (relating to rule for nonitemization of deductions) is amended to
  read as follows:
  `(i) RULE FOR NONITEMIZATION OF DEDUCTIONS- In the case of an individual
  who does not itemize his deductions for the taxable year, the excess of the
  amount allowable under subsection (a) for the taxable year over $100 shall
  be taken into account as a direct charitable deduction under section 63.'
  (b) CONFORMING AMENDMENTS-
  (1) Subsection (b) of section 63 of such Code is amended by striking `and'
  at the end of paragraph (1), by striking the period at the end of paragraph
  (2) and inserting `, and', and by adding at the end thereof the following
  new paragraph:
  `(3) the direct charitable deduction.'
  (2) Subsection (d) of section 63 of such Code is amended by striking `and'
  at the end of paragraph (1), by striking the period at the end of paragraph
  (2) and inserting `, and', and by adding at the end thereof the following
  new paragraph:
  `(3) the direct charitable deduction.'
  (3) Subsection (h) of section 63 of such Code is amended to read as follows:
  `(h) DIRECT CHARITABLE DEDUCTION- For purposes of this section, the term
  `direct charitable deduction' means that portion of the amount allowable
  under section 170(a) which is taken as a direct charitable deduction for
  the taxable year under section 170(i).'
  (c) EFFECTIVE DATE- The amendments made by this section shall apply to
  taxable years beginning after the date of the enactment of this Act.