On May 10, Reps Chris Smith, R-N.J., and Henry Cuellar, D-Texas, introduced the Charitable Giving Tax Deduction Act (H.R. 5771), a bill that would allow non-itemizing taxpayers to deduct charitable gifts without a limitation.

In a press release announcing the bill, Rep. Smith stated, "Charitable organizations are the life-blood of services to those in need in our society [...] Americans have been generous patrons of charitable causes, and we want to ensure that everyone has the support they need to continue their generosity to charitable and philanthropic causes."

CASE, along with many key charitable sector partners, supports H.R. 5771. A universal charitable deduction will incentivize all taxpayers, regardless of income, to give generously to educational institutions and other charitable organizations, says Brian Flahaven, senior director of advocacy for CASE.

He notes that CASE has also been working to build support for the Universal Charitable Giving Act (H.R. 3988, S. 2123) which was introduced in 2017 by Sen. James Lankford, R-Okla., in the Senate and Rep. Mark Walker, R-N.C., in the House. Flahaven says this legislation is nearly identical to H.R. 5771 except that that non-itemizers could only deduct up to $4,000 in charitable gifts for individuals and $8,000 for married couples. The bill currently has 19 additional cosponsors in the House.

For more information on the Charitable Giving Tax Deduction Act and the Universal Charitable Giving Act, visit the CASE Advocacy Action Center. You can also join the CASE Advocacy Network.

This article is from the May 2018 BriefCASE issue.