Bill · S
S. 317 (119th)
Charitable Act
Original
Introduced
29 January 2025
Last action
29 January 2025 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Lankford, James [R-OK], Sen. Coons, Christopher A. [D-DE], Sen. Cortez Masto, Catherine [D-NV], Sen. Hickenlooper, John W. [D-CO], Sen. Ricketts, Pete [R-NE], Sen. Klobuchar, Amy [D-MN], Sen. Warnock, Raphael G. [D-GA], Sen. Shaheen, Jeanne [D-NH], Rep. Curtis, John R. [R-UT-3], Sen. Blackburn, Marsha [R-TN], Sen. Moran, Jerry [R-KS], Sen. Britt, Katie Boyd [R-AL], Sen. Scott, Tim [R-SC], Sen. Rosen, Jacky [D-NV], Sen. Wicker, Roger F. [R-MS], Sen. Peters, Gary C. [D-MI], Sen. Collins, Susan M. [R-ME], Sen. Luján, Ben Ray [D-NM], Sen. Budd, Ted [R-NC], Sen. Boozman, John [R-AR], Sen. Hassan, Margaret Wood [D-NH], Sen. Justice, James C. [R-WV], Rep. Gallego, Ruben [D-AZ-3], Sen. Hoeven, John [R-ND]
Subjects
Taxation
Source updated
5 December 2025
Summary
Charitable Act This bill allows an individual taxpayer who does not itemize their tax deductions to claim a tax deduction for charitable contributions and eliminates the tax penalty for overstating charitable contributions. (Some limitations apply). Under the bill, for tax years beginning in 2026 or 2027, an individual taxpayer who does not itemize their tax deductions may deduct charitable contributions of up to one-third of the standard deduction allowed to such individual. (Under current law, an individual taxpayer generally must itemize their tax deductions to deduct charitable contributions.) The bill also eliminates the tax penalty for an underpayment of taxes attributable to overstated charitable contributions by taxpayers who do not itemize deductions. (Under current law, taxpayers who claim a deduction under this bill may be assessed a tax penalty in the amount of 50% of the portion of an understatement of tax liability attributable to overstated charitable contributions.)
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
29 January 2025
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
29 January 2025
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
2 official files
Introduced in Senate
Introduced in Senate · EN · 29 January 2025
Introduced in Senate
summary · EN · 29 January 2025
Sponsors
- Sen. Lankford, James [R-OK] · R · Sponsor
- Sen. Coons, Christopher A. [D-DE] · D · Sponsor
- Sen. Cortez Masto, Catherine [D-NV] · D · Sponsor
- Sen. Hickenlooper, John W. [D-CO] · D · Sponsor
- Sen. Ricketts, Pete [R-NE] · R · Sponsor
- Sen. Klobuchar, Amy [D-MN] · D · Sponsor
- Sen. Warnock, Raphael G. [D-GA] · D · Sponsor
- Sen. Shaheen, Jeanne [D-NH] · D · Sponsor
- Rep. Curtis, John R. [R-UT-3] · R · Sponsor
- Sen. Blackburn, Marsha [R-TN] · R · Sponsor
- Sen. Moran, Jerry [R-KS] · R · Sponsor
- Sen. Britt, Katie Boyd [R-AL] · R · Sponsor
- Sen. Scott, Tim [R-SC] · R · Sponsor
- Sen. Rosen, Jacky [D-NV] · D · Sponsor
- Sen. Wicker, Roger F. [R-MS] · R · Cosponsor
- Sen. Peters, Gary C. [D-MI] · D · Cosponsor
- Sen. Collins, Susan M. [R-ME] · R · Cosponsor
- Sen. Luján, Ben Ray [D-NM] · D · Cosponsor
- Sen. Budd, Ted [R-NC] · R · Cosponsor
- Sen. Boozman, John [R-AR] · R · Cosponsor
- Sen. Hassan, Margaret Wood [D-NH] · D · Cosponsor
- Sen. Justice, James C. [R-WV] · R · Cosponsor
- Rep. Gallego, Ruben [D-AZ-3] · D · Cosponsor
- Sen. Hoeven, John [R-ND] · R · Cosponsor
- · ssfi00 · Standing
Related records
- related to → Charitable Act
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/119th-congress/senate-bill/317
- Open data entity: https://api.congress.gov/v3/bill/119/s/317
- us · 119-s-317 · source updated 5 December 2025