Rep. Carol Miller, U.S. Representative for West Virginia 1st District | Twitter Website
Rep. Carol Miller, U.S. Representative for West Virginia 1st District | Twitter Website
On January 31, 2025, Congresswoman Carol Miller (R-WV) and Congressman Blake Moore (R-UT), along with three other House colleagues, reintroduced the bipartisan Charitable Act. This legislation aims to encourage Americans to donate to charitable causes and support local communities.
Congresswoman Miller stated, “People donate to charities out of the kindness of their hearts, the last thing they should have to worry about is paying taxes on their generous contributions. I am joining my colleagues in introducing the Charitable Act which will ensure that individuals, no matter their income, can receive a charitable deduction and in turn will continue donating to organizations, churches, or other good causes to help those within their communities or across the country.”
Congressman Moore added his perspective: “Supporting local communities and giving to charities is integral to enhancing the lives of all Americans and the causes they care most about. The Charitable Act will enable more Americans to give back by empowering all individuals regardless of their income to contribute by helping charities, nonprofits, and religious organizations provide vital services that go far beyond the government’s reach. Generosity and service are defining characteristics of Utahns across the Beehive State, and I am honored to introduce legislation that will help more people contribute to the causes closest to their hearts.”
The Charitable Act seeks to extend and expand an expired charitable deduction for those who do not itemize on their tax returns. It allows every American who donates or tithes to benefit from both the standard deduction and a charitable deduction. The legislation proposes raising the previous $300/$600 cap on non-itemizer deductions up to one-third of the standard deduction—approximately $4,500 for individuals and $9,000 for joint filers.
This provision was initially part of the CARES Act signed into law by President Trump. It led 90 million tax returns utilizing this deduction with significant increases in donations from households earning between $30,000 and $100,000. Consequently, charitable organizations saw a $30 billion increase in donations.
Senator James Lankford (R-OK) has introduced companion legislation in the Senate. The bill garners support from numerous organizations including National Council of Nonprofits with its 25,000 member organizations as well as various coalitions like Charitable Giving Coalition among others.