PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on Finance.
Congressional Research Service
Version 00 · Introduced in Senate · Jul 27, 1995
Comprehensive Charity Reform Act - Amends the Internal Revenue Code to allow an individual a tax credit not exceeding $500 ($1,000 for a joint return) for qualified charitable contributions paid to certain private charities providing assistance to the poor. Sets forth provisions providing for the coordination of the credit with deductions allowable for charitable contributions. Allows an individual who does not itemize deductions for the taxable year a direct charitable deduction in the amount allowable for qualified charitable organizations. Exempts the charitable contribution deduction from the overall limitation on itemized deductions. Allows the taxpayer to elect to treat any charitable contribution made before the time prescribed by law for filing of the return for the taxable year (not including extensions) as being made on the last day of such taxable year and makes such an election irrevocable.
People & committees
Sen. Coats, Daniel [R-IN] · R–IN
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Read twice and referred to the Committee on Finance.
Sponsor introductory remarks on measure. (CR S10822-10826)
Introduced in Senate
Primary sources
Text links open the official source. We currently store references to these documents.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Aug 21, 2025. Consult Congress.gov for the current record.
AI Conversation Starters
Choose a perspective, copy a prompt, and paste it into your preferred AI. Each prompt includes the bill version and available official source links, and asks for counterarguments as well as supporting evidence.
Analyze S.1079 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
Examine S.1079 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.
Examine S.1079 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.
Examine S.1079 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.