There is one summary for H.R.3988. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (10/05/2017)

Universal Charitable Giving Act of 2017

This bill amends the Internal Revenue Code to allow a deduction from gross income (above-the-line deduction) for charitable contributions of individuals who do not elect to itemize deductions for the taxable year. The deduction may not exceed one-third of the standard deduction of the individual.