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H.R. 1IntroducedHouseSenatePresidentLawBecame law
Sec. 70429 · H.R. 1

Adjustment of charitable deduction for certain expenses incurred in support of Native Alaskan subsistence whaling

Title VII — Finance › Subtitle A — Tax › Chapter 4 — Investing in American families, communities, and small businesses

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No wording changed between Senate changes and Final version sent to the President.

How the text changed

Senate changes · Sec. 70429

(a) In general Section 170(n)(1) of the Internal Revenue Code of 1986 is amended by striking $10,000 and inserting $50,000. (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.

•HR 1 EASSEC. 70429
Final version sent to the President · Sec. 70429

(a) In general Section 170(n)(1) of the Internal Revenue Code of 1986 is amended by striking $10,000 and inserting $50,000. (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.

•HR 1 ENRSEC. 70429

added wordsremoved wordsComparison computed by Public Law Tracker from the official text