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Senate Bill 587
115th Congress(2017-2018)
Protecting Charitable Contributions Act of 2017
Introduced
Introduced
Introduced in Senate on Mar 9, 2017
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Text
Introduced in Senate 
Mar 9, 2017
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Introduced in Senate(Mar 9, 2017)
Mar 9, 2017
Not Scanned for Linkage
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Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
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Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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S. 587 (Introduced-in-Senate)


115th CONGRESS
1st Session
S. 587


To amend the Internal Revenue Code of 1986 to limit substantiation requirements for charitable contributions to returns submitted by the donor.

IN THE SENATE OF THE UNITED STATES

March 9, 2017

Mr. Roberts introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to limit substantiation requirements for charitable contributions to returns submitted by the donor.

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 “Protecting Charitable Contributions Act of 2017”.

SEC. 2. Modification of substantiation requirements for charitable contributions.

(a) In general.—Paragraph (8) of section 170(f)(8) of the Internal Revenue Code of 1986 is amended by striking subparagraph (D) and by redesignating subparagraph (E) as subparagraph (D).

(b) Effective date.—The amendments made by this section shall apply to contributions made in taxable years beginning after December 31, 2016.