HR801119th CongressWALLET

Charitable Act

Sponsored By: Representative Moore (UT)

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.

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 (UT)

UT • R

Cosponsors

  • Pappas

    NH • D

    Sponsored 1/28/2025

  • Miller (WV)

    WV • R

    Sponsored 1/28/2025

  • Davis (IL)

    IL • D

    Sponsored 1/28/2025

  • Ciscomani

    AZ • R

    Sponsored 2/4/2025

  • Thanedar

    MI • D

    Sponsored 2/4/2025

  • Carey

    OH • R

    Sponsored 2/4/2025

  • Bice

    OK • R

    Sponsored 2/4/2025

  • Kelly (PA)

    PA • R

    Sponsored 2/4/2025

  • Garbarino

    NY • R

    Sponsored 2/4/2025

  • Lawler

    NY • R

    Sponsored 2/5/2025

  • Scholten

    MI • D

    Sponsored 2/10/2025

  • Rogers (AL)

    AL • R

    Sponsored 2/10/2025

  • LaHood

    IL • R

    Sponsored 2/12/2025

  • Langworthy

    NY • R

    Sponsored 2/24/2025

  • Tenney

    NY • R

    Sponsored 2/24/2025

  • Stansbury

    NM • D

    Sponsored 2/24/2025

  • Panetta

    CA • D

    Sponsored 2/24/2025

  • Cleaver

    MO • D

    Sponsored 2/24/2025

  • McGarvey

    KY • D

    Sponsored 2/24/2025

  • Barr

    KY • R

    Sponsored 2/25/2025

  • Sewell

    AL • D

    Sponsored 2/26/2025

  • Figures

    AL • D

    Sponsored 2/26/2025

  • Higgins (LA)

    LA • R

    Sponsored 2/26/2025

  • Ramirez

    IL • D

    Sponsored 2/26/2025

  • Schneider

    IL • D

    Sponsored 3/3/2025

  • Pettersen

    CO • D

    Sponsored 3/3/2025

  • Carter (GA)

    GA • R

    Sponsored 3/3/2025

  • Riley (NY)

    NY • D

    Sponsored 3/3/2025

  • Sorensen

    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

  • Fitzpatrick

    PA • R

    Sponsored 3/4/2025

  • Bost

    IL • R

    Sponsored 3/4/2025

  • Harris (MD)

    MD • R

    Sponsored 3/4/2025

  • Guthrie

    KY • R

    Sponsored 3/10/2025

  • Mann

    KS • R

    Sponsored 3/11/2025

  • Evans (CO)

    CO • R

    Sponsored 3/11/2025

  • Morrison

    MN • D

    Sponsored 3/11/2025

  • Morelle

    NY • D

    Sponsored 3/21/2025

  • Bynum

    OR • D

    Sponsored 3/25/2025

  • Turner (OH)

    OH • R

    Sponsored 4/7/2025

  • Neguse

    CO • D

    Sponsored 4/7/2025

  • Thompson (PA)

    PA • R

    Sponsored 4/28/2025

  • Cole

    OK • R

    Sponsored 4/28/2025

  • McCollum

    MN • D

    Sponsored 5/13/2025

  • Williams (TX)

    TX • R

    Sponsored 5/29/2025

  • Omar

    MN • D

    Sponsored 5/29/2025

  • Craig

    MN • D

    Sponsored 6/4/2025

  • Ross

    NC • D

    Sponsored 6/26/2025

  • Hayes

    CT • D

    Sponsored 6/27/2025

  • McBride

    DE • D

    Sponsored 6/27/2025

  • Gonzalez, V.

    TX • D

    Sponsored 8/22/2025

  • Malliotakis

    NY • R

    Sponsored 9/26/2025

Roll Call Votes

No roll call votes available for this bill.

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