# 119-s-317: Charitable Act

119-s-317, Charitable Act, is a 119th Congress bill sponsored by Sen. Lankford, James [R-OK] (R-OK); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-317
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-317
- Congress: 119
- Title: Charitable Act
- Status: introduced
- Introduced: 2025-01-29
- Sponsor: Sen. Lankford, James [R-OK] (R-OK)
- Cosponsors: 23
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Would allow non-itemizers to claim a limited charitable deduction.** It would also eliminate a special penalty tied to overstated charitable gifts. - Families and individuals who use the standard deduction: Would be able to deduct charitable gifts up to one-third of their standard deduction for tax years 2026 and 2027. - Taxpayers facing accuracy penalties: Would remove the special 50% penalty for underpayments tied to overstated charitable contributions and would update related penalty cross-references.

## Cosponsors (23)

- Sen. Coons, Christopher A. [D-DE] (D-DE), 2025-01-29T00:00:00.000Z
- Sen. Cortez Masto, Catherine [D-NV] (D-NV), 2025-01-29T00:00:00.000Z
- Sen. Hickenlooper, John W. [D-CO] (D-CO), 2025-01-29T00:00:00.000Z
- Sen. Ricketts, Pete [R-NE] (R-NE), 2025-01-29T00:00:00.000Z
- Sen. Klobuchar, Amy [D-MN] (D-MN), 2025-01-29T00:00:00.000Z
- Sen. Warnock, Raphael G. [D-GA] (D-GA), 2025-01-29T00:00:00.000Z
- Sen. Shaheen, Jeanne [D-NH] (D-NH), 2025-01-29T00:00:00.000Z
- Sen. Curtis, John R. [R-UT] (R-UT), 2025-01-29T00:00:00.000Z
- Sen. Blackburn, Marsha [R-TN] (R-TN), 2025-01-29T00:00:00.000Z
- Sen. Moran, Jerry [R-KS] (R-KS), 2025-01-29T00:00:00.000Z
- Sen. Britt, Katie Boyd [R-AL] (R-AL), 2025-01-29T00:00:00.000Z
- Sen. Scott, Tim [R-SC] (R-SC), 2025-01-29T00:00:00.000Z
- Sen. Rosen, Jacky [D-NV] (D-NV), 2025-01-29T00:00:00.000Z
- Sen. Wicker, Roger F. [R-MS] (R-MS), 2025-02-04T00:00:00.000Z
- Sen. Peters, Gary C. [D-MI] (D-MI), 2025-02-04T00:00:00.000Z
- Sen. Collins, Susan M. [R-ME] (R-ME), 2025-02-04T00:00:00.000Z
- Sen. Luján, Ben Ray [D-NM] (D-NM), 2025-02-05T00:00:00.000Z
- Sen. Budd, Ted [R-NC] (R-NC), 2025-02-13T00:00:00.000Z
- Sen. Boozman, John [R-AR] (R-AR), 2025-02-27T00:00:00.000Z
- Sen. Hassan, Margaret Wood [D-NH] (D-NH), 2025-03-26T00:00:00.000Z
- Sen. Justice, James C. [R-WV] (R-WV), 2025-04-10T00:00:00.000Z
- Sen. Gallego, Ruben [D-AZ] (D-AZ), 2025-06-27T00:00:00.000Z
- Sen. Hoeven, John [R-ND] (R-ND), 2025-06-27T00:00:00.000Z

## Provisions PRIA read

- Remove higher tax accuracy penalty: benefit, low. If enacted, the bill would remove a higher accuracy-related penalty in the tax code for tax years beginning after December 31, 2025. It would strike one penalty paragraph, renumber another, and update three cross-references so related rules point to the right paragraph. Fewer taxpayers would face t…
- Cap on charity deductions for non-itemizers: cost, high. If enacted, this bill would limit charitable deductions for people who use the standard deduction in tax years 2026 and 2027. If you do not itemize, your deductible charity gifts would be capped at one-third of your standard deduction for that year. The rule applies only to taxpayers who do not ele…

## Related bills

- 119-s-2296: National Defense Authorization Act for Fiscal Year 2026
- 119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former United States Senator for the State of Kansas.
- 119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewellyn Kyl, former Senator for the State of Arizona.
- 119-sres-801: A resolution honoring the life and legacy of the Honorable Lindsey Olin Graham, a Senator from the State of South Carolina.
- 119-sres-755: A resolution honoring the life of the Honorable Donald W. Riegle, Jr., former Senator for the State of Michigan.
- 119-sres-739: A resolution honoring the life and legacy of John Seymour, the late Senator for the State of California.

## Sources
- [119-s-317 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/317)

## Related
- [119-s-2296: National Defense Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-2296)
- [119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former Uni…](https://policyrisk.com/legislation/119-sres-913)
- [119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewel…](https://policyrisk.com/legislation/119-sres-897)
- [119-sres-801: A resolution honoring the life and legacy of the Honorable Lindsey Olin Graham,…](https://policyrisk.com/legislation/119-sres-801)
- [119-sres-755: A resolution honoring the life of the Honorable Donald W. Riegle, Jr., former S…](https://policyrisk.com/legislation/119-sres-755)
- [119-sres-739: A resolution honoring the life and legacy of John Seymour, the late Senator for…](https://policyrisk.com/legislation/119-sres-739)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-317 (as of 2025-12-21).