H.R. 6490 - Coronavirus Help and Response Initiative Through Year (CHARITY) 2022 Act

116TH CONGRESS
2D SESSION

H.R. 6490

To amend the Internal Revenue Code of 1986 to allow
above-the-line deductions for charitable contributions
for individuals not itemized deductions.

IN THE HOUSE OF REPRESENTATIVES

APRIL 10, 2020

Mr. Walker 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 individuals not itemizing deductions.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the “Coronavirus Help and Response Initiative Through Year 2022 Act” or “CHARITY 2022 Act”.

SEC. 2. ALLOWING ABOVE-THE-LINE DEDUCTIONS FOR CHARITABLE CONTRIBUTIONS FOR INDIVIDUALS NOT ITEMIZING DEDUCTIONS.

(a) IN GENERAL. — Section 62(a) of the Internal Revenue Code of 1986 is amended by inserting after paragraph (21) the following new paragraph:

“(22) CHARITABLE CONTRIBUTIONS FOR INDIVIDUALS NOT ITEMIZING DEDUCTIONS. — In the case of an individual who does not elect to itemize deductions for a taxable year beginning in 2020, 2021, or 2022, so much of the deduction allowed by section 170 as does not exceed an amount equal to 1/3 of the standard deduction with respect to the taxpayer for the taxable year.”.

(b) EFFECTIVE DATE. — The amendment made by this section shall apply to taxable years beginning after December 31, 2019.