< Back to H.R. 1479 (113th Congress, 2013–2015)

Text of To amend the Internal Revenue Code of 1986 to remove the deduction for charitable contributions from the overall limitation on ...

...overall limitation on itemized deductions.

This bill was introduced on April 10, 2013, in a previous session of Congress, but was not enacted. The text of the bill below is as of Apr 10, 2013 (Introduced).

I

113th CONGRESS

1st Session

H. R. 1479

IN THE HOUSE OF REPRESENTATIVES

April 10, 2013

(for himself and Mr. Matheson) 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 remove the deduction for charitable contributions from the overall limitation on itemized deductions.

1.

Charitable deduction exception to overall limitation on itemized deductions

(a)

In general

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:

(4)

the deduction under section 170 (relating to charitable, etc., contributions and gifts).

.

(b)

Effective date

The amendment made by this section shall apply to taxable years beginning after December 31, 2012.