H. R. 1479
IN THE HOUSE OF REPRESENTATIVES
April 10, 2013
Mr. Sensenbrenner (for himself and Mr. Matheson) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to remove the deduction for charitable contributions from the overall limitation on itemized deductions.
Charitable deduction exception to overall limitation on itemized deductions
Subsection (c) of
section 68 of the Internal Revenue Code of 1986 is amended by striking
and at the end of paragraph (2), by striking the period at the
end of paragraph (3) and inserting
, and, and by adding at the
end the following:
the deduction under section 170 (relating to charitable, etc., contributions and gifts).
The amendment made by this section shall apply to taxable years beginning after December 31, 2012.