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116TH CONGRESS
1ST SESSION H. R. 5293
To amend the Internal Revenue Code of 1986 to allow above-the-line deduc-
tions for charitable contributions for individuals not itemizing deductions.
IN THE HOUSE OF REPRESENTATIVES
DECEMBER 3, 2019
Mr. WALKER (for himself, Ms. NORTON, Mr. POSEY, Mr. TIPTON, Mr. MEAD-
OWS, and Mr. MOONEY of West Virginia) introduced the following bill;
which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow above-
the-line deductions for charitable contributions for indi-
viduals not itemizing deductions.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Universal Charitable
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Giving Act of 2019’’.
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•HR 5293 IH
SEC. 2. ALLOWING ABOVE-THE-LINE DEDUCTIONS FOR
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CHARITABLE CONTRIBUTIONS FOR INDIVID-
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UALS NOT ITEMIZING DEDUCTIONS.
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(a) IN GENERAL.—Section 62(a) of the Internal Rev-
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enue Code of 1986 is amended by inserting after para-
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graph (21) the following new paragraph:
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‘‘(22) CHARITABLE CONTRIBUTIONS FOR INDI-
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VIDUALS NOT ITEMIZING DEDUCTIONS.—In the case
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of an individual who does not elect to itemize his de-
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ductions for the taxable year, the deduction allowed
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by section 170, to the extent such deduction does
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not exceed an amount equal to the product of 1⁄3
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and the standard deduction for such individual.’’.
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(b) EFFECTIVE DATE.—The amendment made by
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this section shall apply to taxable years beginning after
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the date of enactment of this Act.
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