# 119-hr-801: Charitable Act

119-hr-801, Charitable Act, is a 119th Congress bill sponsored by Rep. Moore, Blake D. [R-UT-1] (R-UT); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-801
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-801
- Congress: 119
- Title: Charitable Act
- Status: introduced
- Introduced: 2025-01-28
- Sponsor: Rep. Moore, Blake D. [R-UT-1] (R-UT)
- Cosponsors: 54
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Caps the non-itemizer charitable deduction.** This bill would limit how much individuals who do not itemize can claim for charitable gifts and would remove certain accuracy-related penalties in the tax code. - Non-itemizing taxpayers: Their above-the-line charitable deduction would be capped at the portion that does not exceed one-third of their standard deduction for tax years 2026 and 2027. - Taxpayers facing penalties: The bill would eliminate a specific accuracy-related penalty for certain understatements tied to the charitable deduction and remove an associated increased penalty provision. - Tax administrators and preparers: It updates cross-references in the Internal Revenue Code so the penalty removals are reflected across related sections.

## Cosponsors (54)

- Rep. Pappas, Chris [D-NH-1] (D-NH), 2025-01-28T00:00:00.000Z
- Rep. Miller, Carol D. [R-WV-1] (R-WV), 2025-01-28T00:00:00.000Z
- Rep. Davis, Danny K. [D-IL-7] (D-IL), 2025-01-28T00:00:00.000Z
- Rep. Ciscomani, Juan [R-AZ-6] (R-AZ), 2025-02-04T00:00:00.000Z
- Rep. Thanedar, Shri [D-MI-13] (D-MI), 2025-02-04T00:00:00.000Z
- Rep. Carey, Mike [R-OH-15] (R-OH), 2025-02-04T00:00:00.000Z
- Rep. Bice, Stephanie I. [R-OK-5] (R-OK), 2025-02-04T00:00:00.000Z
- Rep. Kelly, Mike [R-PA-16] (R-PA), 2025-02-04T00:00:00.000Z
- Rep. Garbarino, Andrew R. [R-NY-2] (R-NY), 2025-02-04T00:00:00.000Z
- Rep. Lawler, Michael [R-NY-17] (R-NY), 2025-02-05T00:00:00.000Z
- Rep. Scholten, Hillary J. [D-MI-3] (D-MI), 2025-02-10T00:00:00.000Z
- Rep. Rogers, Mike D. [R-AL-3] (R-AL), 2025-02-10T00:00:00.000Z
- Rep. LaHood, Darin [R-IL-16] (R-IL), 2025-02-12T00:00:00.000Z
- Rep. Langworthy, Nicholas A. [R-NY-23] (R-NY), 2025-02-24T00:00:00.000Z
- Rep. Tenney, Claudia [R-NY-24] (R-NY), 2025-02-24T00:00:00.000Z
- Rep. Stansbury, Melanie A. [D-NM-1] (D-NM), 2025-02-24T00:00:00.000Z
- Rep. Panetta, Jimmy [D-CA-19] (D-CA), 2025-02-24T00:00:00.000Z
- Rep. Cleaver, Emanuel [D-MO-5] (D-MO), 2025-02-24T00:00:00.000Z
- Rep. McGarvey, Morgan [D-KY-3] (D-KY), 2025-02-24T00:00:00.000Z
- Rep. Barr, Andy [R-KY-6] (R-KY), 2025-02-25T00:00:00.000Z
- Rep. Sewell, Terri A. [D-AL-7] (D-AL), 2025-02-26T00:00:00.000Z
- Rep. Figures, Shomari [D-AL-2] (D-AL), 2025-02-26T00:00:00.000Z
- Rep. Higgins, Clay [R-LA-3] (R-LA), 2025-02-26T00:00:00.000Z
- Rep. Ramirez, Delia C. [D-IL-3] (D-IL), 2025-02-26T00:00:00.000Z
- Rep. Schneider, Bradley Scott [D-IL-10] (D-IL), 2025-03-03T00:00:00.000Z
- Rep. Pettersen, Brittany [D-CO-7] (D-CO), 2025-03-03T00:00:00.000Z
- Rep. Carter, Earl L. "Buddy" [R-GA-1] (R-GA), 2025-03-03T00:00:00.000Z
- Rep. Riley, Josh [D-NY-19] (D-NY), 2025-03-03T00:00:00.000Z
- Rep. Sorensen, Eric [D-IL-17] (D-IL), 2025-03-03T00:00:00.000Z
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC), 2025-03-03T00:00:00.000Z
- Rep. Kean, Thomas H. [R-NJ-7] (R-NJ), 2025-03-03T00:00:00.000Z
- Rep. Davis, Donald G. [D-NC-1] (D-NC), 2025-03-03T00:00:00.000Z
- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2025-03-04T00:00:00.000Z
- Rep. Bost, Mike [R-IL-12] (R-IL), 2025-03-04T00:00:00.000Z
- Rep. Harris, Andy [R-MD-1] (R-MD), 2025-03-04T00:00:00.000Z
- Rep. Guthrie, Brett [R-KY-2] (R-KY), 2025-03-10T00:00:00.000Z
- Rep. Mann, Tracey [R-KS-1] (R-KS), 2025-03-11T00:00:00.000Z
- Rep. Evans, Gabe [R-CO-8] (R-CO), 2025-03-11T00:00:00.000Z
- Rep. Morrison, Kelly [D-MN-3] (D-MN), 2025-03-11T00:00:00.000Z
- Rep. Morelle, Joseph D. [D-NY-25] (D-NY), 2025-03-21T00:00:00.000Z
- Rep. Bynum, Janelle S. [D-OR-5] (D-OR), 2025-03-25T00:00:00.000Z
- Rep. Turner, Michael R. [R-OH-10] (R-OH), 2025-04-07T00:00:00.000Z
- Rep. Neguse, Joe [D-CO-2] (D-CO), 2025-04-07T00:00:00.000Z
- Rep. Thompson, Glenn [R-PA-15] (R-PA), 2025-04-28T00:00:00.000Z
- Rep. Cole, Tom [R-OK-4] (R-OK), 2025-04-28T00:00:00.000Z
- Rep. McCollum, Betty [D-MN-4] (D-MN), 2025-05-13T00:00:00.000Z
- Rep. Williams, Roger [R-TX-25] (R-TX), 2025-05-29T00:00:00.000Z
- Rep. Omar, Ilhan [D-MN-5] (D-MN), 2025-05-29T00:00:00.000Z
- Rep. Craig, Angie [D-MN-2] (D-MN), 2025-06-04T00:00:00.000Z
- Rep. Ross, Deborah K. [D-NC-2] (D-NC), 2025-06-26T00:00:00.000Z
- Rep. Hayes, Jahana [D-CT-5] (D-CT), 2025-06-27T00:00:00.000Z
- Rep. McBride, Sarah [D-DE-At Large] (D-DE), 2025-06-27T00:00:00.000Z
- Rep. Gonzalez, Vicente [D-TX-34] (D-TX), 2025-08-22T00:00:00.000Z
- Rep. Malliotakis, Nicole [R-NY-11] (R-NY), 2025-09-26T00:00:00.000Z

## Provisions PRIA read

- Lower audit penalties for taxpayers: benefit, medium. If enacted, for tax years beginning after December 31, 2025, the bill would remove a specified accuracy-related penalty in section 6662 and strike the increased penalty in subsection (l). It would also update cross-references in the tax code to match. This would lower penalty risk for taxpayers who…
- Charity deduction cap for non-itemizers: cost, high. If enacted, for tax years 2026 and 2027, and only if you do not itemize, your charitable deduction would be capped. The cap would be the lesser of your normal charity deduction and one-third of your standard deduction. The cap could reduce your deduction and raise your taxable income for those year…

## Related bills

- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-909: Crime Victims Fund Stabilization Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025
- 119-hr-2102: Major Richard Star Act
- 119-hr-979: AM Radio for Every Vehicle Act of 2025

## Sources
- [119-hr-801 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/801)

## Related
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-909: Crime Victims Fund Stabilization Act of 2025](https://policyrisk.com/legislation/119-hr-909)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025](https://policyrisk.com/legislation/119-hr-3514)
- [119-hr-2102: Major Richard Star Act](https://policyrisk.com/legislation/119-hr-2102)
- [119-hr-979: AM Radio for Every Vehicle Act of 2025](https://policyrisk.com/legislation/119-hr-979)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-801 (as of 2026-04-21).