Section 1 Short title
This Act may be cited as the “Protecting Charitable Contributions Act of 2017”.
Protecting Charitable Contributions Act of 2017
A BILL
To amend the Internal Revenue Code of 1986 to limit substantiation requirements for charitable contributions to returns submitted by the donor.
Sec. 2 Modification of substantiation requirements for charitable contributions
In general— Paragraph (8) of section 170(f)(8) of the Internal Revenue Code of 1986 is amended by striking subparagraph (D) and by redesignating subparagraph (E) as subparagraph (D).
Effective date— The amendments made by this section shall apply to contributions made in taxable years beginning after December 31, 2016.