Summary: H.R.1493 — 104th Congress (1995-1996)All Information (Except Text)

There is one summary for H.R.1493. Bill summaries are authored by CRS.

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Introduced in House (04/07/1995)

Amends the Internal Revenue Code to allow individuals who do not itemize deductions a charitable contribution deduction to the extent the amount claimed exceeds $1,000 ($2,000 in the case of a joint return).

Excepts charitable contribution deductions from the overall limitation on itemized deductions.