Charitable Act
Sponsored By: Representative Moore, Blake D. [R-UT-1]
Introduced
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.
Show full summary
- 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.
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 1 costs, 0 mixed.
Charity deduction cap for non-itemizers
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 years.
Lower audit penalties for taxpayers
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 face audits or understatements.
Sponsors & CoSponsors
Sponsor
Moore, Blake D. [R-UT-1]
UT • R
Cosponsors
Rep. Pappas, Chris [D-NH-1]
NH • D
Sponsored 1/28/2025
Rep. Miller, Carol D. [R-WV-1]
WV • R
Sponsored 1/28/2025
Davis (IL)
IL • D
Sponsored 1/28/2025
Ciscomani
AZ • R
Sponsored 2/4/2025
Rep. Thanedar, Shri [D-MI-13]
MI • D
Sponsored 2/4/2025
Rep. Carey, Mike [R-OH-15]
OH • R
Sponsored 2/4/2025
Rep. Bice, Stephanie I. [R-OK-5]
OK • R
Sponsored 2/4/2025
Kelly (PA)
PA • R
Sponsored 2/4/2025
Rep. Garbarino, Andrew R. [R-NY-2]
NY • R
Sponsored 2/4/2025
Rep. Lawler, Michael [R-NY-17]
NY • R
Sponsored 2/5/2025
Rep. Scholten, Hillary J. [D-MI-3]
MI • D
Sponsored 2/10/2025
Rep. Rogers, Mike D. [R-AL-3]
AL • R
Sponsored 2/10/2025
LaHood
IL • R
Sponsored 2/12/2025
Langworthy
NY • R
Sponsored 2/24/2025
Rep. Tenney, Claudia [R-NY-24]
NY • R
Sponsored 2/24/2025
Stansbury
NM • D
Sponsored 2/24/2025
Rep. Panetta, Jimmy [D-CA-19]
CA • D
Sponsored 2/24/2025
Rep. Cleaver, Emanuel [D-MO-5]
MO • D
Sponsored 2/24/2025
Rep. McGarvey, Morgan [D-KY-3]
KY • D
Sponsored 2/24/2025
Barr
KY • R
Sponsored 2/25/2025
Sewell
AL • D
Sponsored 2/26/2025
Rep. Figures, Shomari [D-AL-2]
AL • D
Sponsored 2/26/2025
Rep. Higgins, Clay [R-LA-3]
LA • R
Sponsored 2/26/2025
Rep. Ramirez, Delia C. [D-IL-3]
IL • D
Sponsored 2/26/2025
Rep. Schneider, Bradley Scott [D-IL-10]
IL • D
Sponsored 3/3/2025
Rep. Pettersen, Brittany [D-CO-7]
CO • D
Sponsored 3/3/2025
Rep. Carter, Earl L. "Buddy" [R-GA-1]
GA • R
Sponsored 3/3/2025
Riley (NY)
NY • D
Sponsored 3/3/2025
Rep. Sorensen, Eric [D-IL-17]
IL • D
Sponsored 3/3/2025
Del. Norton, Eleanor Holmes [D-DC-At Large]
DC • D
Sponsored 3/3/2025
Kean
NJ • R
Sponsored 3/3/2025
Davis (NC)
NC • D
Sponsored 3/3/2025
Rep. Fitzpatrick, Brian K. [R-PA-1]
PA • R
Sponsored 3/4/2025
Bost
IL • R
Sponsored 3/4/2025
Rep. Harris, Andy [R-MD-1]
MD • R
Sponsored 3/4/2025
Rep. Guthrie, Brett [R-KY-2]
KY • R
Sponsored 3/10/2025
Rep. Mann, Tracey [R-KS-1]
KS • R
Sponsored 3/11/2025
Evans (CO)
CO • R
Sponsored 3/11/2025
Rep. Morrison, Kelly [D-MN-3]
MN • D
Sponsored 3/11/2025
Rep. Morelle, Joseph D. [D-NY-25]
NY • D
Sponsored 3/21/2025
Rep. Bynum, Janelle S. [D-OR-5]
OR • D
Sponsored 3/25/2025
Turner (OH)
OH • R
Sponsored 4/7/2025
Rep. Neguse, Joe [D-CO-2]
CO • D
Sponsored 4/7/2025
Rep. Thompson, Glenn [R-PA-15]
PA • R
Sponsored 4/28/2025
Cole
OK • R
Sponsored 4/28/2025
McCollum
MN • D
Sponsored 5/13/2025
Rep. Williams, Roger [R-TX-25]
TX • R
Sponsored 5/29/2025
Rep. Omar, Ilhan [D-MN-5]
MN • D
Sponsored 5/29/2025
Craig
MN • D
Sponsored 6/4/2025
Rep. Ross, Deborah K. [D-NC-2]
NC • D
Sponsored 6/26/2025
Rep. Hayes, Jahana [D-CT-5]
CT • D
Sponsored 6/27/2025
McBride
DE • D
Sponsored 6/27/2025
Gonzalez, V.
TX • D
Sponsored 8/22/2025
Rep. Malliotakis, Nicole [R-NY-11]
NY • R
Sponsored 9/26/2025
Roll Call Votes
No roll call votes available for this bill.
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