Tax Incentives for Charitable Giving in the Tax Cuts and Jobs Act (H.R. 1)

Sherlock, Molly F.

Library of Congress. Congressional Research Service.

关键词: Taxation;    Tax deductions;    Charitable contributions;    Legislation;   

RP-ID  :  IN10820
RP-ID  :  IN10820_2017Nov17

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report discusses provisions of the proposed Tax Cuts and Jobs Act (H.R.1) which would reduce the tax incentive for charitable giving by decreasing the deduction amounts that most taxpayers would receive from charitable gift deductions.