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Technical Explanation of the Revenue Provisions of S. 476, the "Care Act of 2003," as Passed by the Senate

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Technical Explanation of the Revenue Provisions of S. 476, the "Care Act of 2003," as Passed by the Senate

by United States Congress Joint

About this title: OCLC Number: 54663007 Excerpt: ...is entitled to a deduction on a dollar-for-dollar basis for contributions of $ 251 to $ 500 ( e.g., a $ 1 contribution deduction in the case of $ 251 of contributions, and a $ 250 deduction in the case of $ 500 of contributions ), and is not entitled to a deduction for contributions exceeding $ 500. The provision does not alter present-law rules regarding the carryover of contributions to or from a taxable year, including a taxable year in which the taxpayer elects the standard deduction. The direct charitable deduction generally is subject to the tax rules normally governing charitable contribution deductions, such as the substantiation requirements. The deduction is allowed in computing alternative minimum taxable income. The provision requires the Secretary of the Treasury to complete a study by December 31, 2004, of the effect of the provision on increased charitable giving, and of taxpayer compliance, for example, by comparing compliance by taxpayers who itemize their charitable contributions with compliance by those who claim the direct charitable deduction. The Secretary shall report on the study to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives. Effective Date The direct charitable deduction is effective for taxable years beginning after December 31, 2002, and before January 1, 2005. The Treasury study is required by December 31, 2004. 4

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