Summary: H.R.4356 — 103rd Congress (1993-1994)All Information (Except Text)

There is one summary for H.R.4356. Bill summaries are authored by CRS.

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Introduced in House (05/05/1994)

Charitable Contributions Encouragement Act of 1994 - Amends the Internal Revenue Code to allow taxpayers who do not itemize deductions to deduct a portion of their charitable contributions.

Excludes the deduction for charitable contributions from the overall limitation on itemized deductions.