In the Senate, no clear path has emerged for passage of a bipartisan tax bill, the Tax Relief for American Families and Workers Act (H.R. 7024). The bill that passed in the House by wide margins would expand the refundable child tax credit, restore three tax benefits for businesses that had been repealed or reduced in the 2017 tax law, remove tax liability for payments to victims of recent natural and manmade disasters, and increase subsidies for affordable housing. The legislation does not yet include restoration of the non-itemizer (universal) charitable deduction, an expired incentive that had provided taxpayers claiming the standard deduction the opportunity to get a tax break for donating to the work of charitable organizations.
The Senate Finance Committee could hold a markup in March to give Senators the opportunity to offer amendments like the non-itemizer charitable deduction before the bill goes to the Senate floor. Otherwise, the non-itemizer must advance as free-standing legislation (unlikely) or as an amendment to other legislation such as appropriations bills.
Senators need to hear immediately from the charitable nonprofit community. The Chair of the Senate Finance Committee is Senator Ron Wyden (D-OR). Please call his office today and tell Senator Wyden: “The Senator must insist on restoration of the non-itemizer (universal) charitable deduction as a provision in any tax package under consideration.”
The number to call is: 1-202-224-5244.