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H.R. 1IntroducedHouseSenatePresidentLawBecame law
Sec. 110112 · H.R. 1

Permanent and expanded reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize

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

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1 number changed from On the Senate calendar to Senate changes: December 31, 2024 → December 31, 2025.

How the text changed

Before / AfterRedline
On the Senate calendar · Sec. 110112

(a) In general Section 170(p) is amended— (1) by striking $300 ($600 and inserting $150 ($300, and (2) by striking in 2021 and inserting after December 31, 2024, and before January 1, 2029. (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2024.

•HR 1 PCSSEC. 110112
Senate changes · Sec. 70424

(a) In general Section 170(p) is amended— (1) by striking $300 ($600 and inserting $1,000 ($2,000, and (2) by striking beginning in 2021. (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.

•HR 1 EASSEC. 70424

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