To amend the Internal Revenue Code of 1986 to modify and extend the deduction for charitable contributions for individuals not itemizing deductions.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill requires modification and extension of deduction for charitable contributions for individuals not itemizing deductions Subsection (p) of section 170 of the Internal Revenue Code of 1986 is amended to read as follows. It relies on definition changes, tax deductions, compliance mandates, and product standards. The main policy areas are Regulated Industries.
Who Benefits and How
Regulated entities and members of the public affected by the bill could gain revenue opportunities and Public beneficiaries or protected communities affected by the clause could face reduced risk.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties.
Key Provisions
- Requires modification and extension of deduction for charitable contributions for individuals not itemizing deductions Subsection (p) of section 170 of the Internal Revenue Code of 1986 is amended to read as follows...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill requires modification and extension of deduction for charitable contributions for individuals not itemizing deductions Subsection (p) of section 170 of the Internal Revenue Code of 1986 is amended to read as follows.
Key Policy Areas
Regulated Industries
Primary Purpose
The bill requires modification and extension of deduction for charitable contributions for individuals not itemizing deductions Subsection (p) of section 170 of the Internal Revenue Code of 1986 is amended to read as follows.
Policy Domains
Whole bill
Identified Gains
- Regulated entities and members of the public affected by the bill
- Public beneficiaries or protected communities affected by the clause
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
Sponsors
Legislative Progress
IntroducedMr. Lankford (for himself, Mr. Coons, Mr. Rubio, Ms. Cortez …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology