United States 119th Congress Status: In Committee Bipartisan · 13 R · 11 D cosponsors

S 317 — Charitable Act

Last action — Read twice and referred to the Committee on Finance.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the Senate. Introduced January 29, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 42% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 24 sponsors

    1 primary, 23 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (13 R · 11 D) — cross-party backing.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

Charitable ActThis bill allows an individual taxpayer who does not itemize their tax deductions to claim a tax deduction for charitable contributions and eliminates the tax penalty for overstating charitable contributions. (Some limitations apply).Under the bill, for tax years beginning in 2026 or 2027, an individual taxpayer who does not itemize their tax deductions may deduct charitable contributions of up to one-third of the standard deduction allowed to such individual. (Under current law, an individual taxpayer generally must itemize their tax deductions to deduct charitable contributions.)The bill also eliminates the tax penalty for an underpayment of taxes attributable to overstated charitable contributions by taxpayers who do not itemize deductions. (Under current law, taxpayers who claim a deduction under this bill may be assessed a tax penalty in the amount of 50% of the portion of an understatement of tax liability attributable to overstated charitable contributions.)

Bill Text

Action History

  1. Introduced in Senate

  2. Read twice and referred to the Committee on Finance.

Sponsors

Sponsorship breakdown

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1 sponsors · 23 co-sponsors · 523 not signed on

Sponsors (1)

Co-sponsors (23)

Not signed on (523)

523 members have not signed on to this bill.

Show all 523 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does S 317 do?
Charitable ActThis bill allows an individual taxpayer who does not itemize their tax deductions to claim a tax deduction for charitable contributions and eliminates the tax penalty for overstating charitable contributions. (Some limitations apply).Under the bill, for tax years beginning in 2026 or 2027, an individual taxpayer who does not itemize their tax deductions may deduct charitable contributions of up to one-third of the standard deduction allowed to such individual. (Under current law, an individual taxpayer generally must itemize their tax deductions to deduct charitable contributions.)The bill also eliminates the tax penalty for an underpayment of taxes attributable to overstated charitable contributions by taxpayers who do not itemize deductions. (Under current law, taxpayers who claim a deduction under this bill may be assessed a tax penalty in the amount of 50% of the portion of an understatement of tax liability attributable to overstated charitable contributions.)
Who sponsors S 317?
S 317 is sponsored by Lankford, James (Republican), Coons, Christopher A. (Democratic), Cortez Masto, Catherine (Democratic), Hickenlooper, John W. (Democratic), Ricketts, Pete (Republican), Klobuchar, Amy (Democratic), Warnock, Raphael G. (Democratic), Shaheen, Jeanne (Democratic), Curtis, John R. (Republican), Blackburn, Marsha (Republican), Moran, Jerry (Republican), Britt, Katie Boyd (Republican), Scott, Tim (Republican), Rosen, Jacky (Democratic), Wicker, Roger F. (Republican), Peters, Gary C. (Democratic), Collins, Susan M. (Republican), Luján, Ben Ray (Democratic), Budd, Ted (Republican), Boozman, John (Republican), Hassan, Margaret Wood (Democratic), Justice, James C. (Republican), Gallego, Ruben (Democratic), and Hoeven, John (Republican).
What is the current status of S 317?
This bill is in committee in the Senate. Introduced January 29, 2025. It must pass committee before a floor vote.
Where can I track S 317?
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