On September 27, 2005, Representatives Roy Blunt (R-Mo.) and Harold Ford (D-Tenn.) introduced H.R. 3908, the Charitable Giving Act, in the House of Representatives. The following day, Senators Rick Santorum (R-Pa.) and Joseph Lieberman (D-Conn.) reintroduced the CARE Act, S. 1780, in the Senate. Both bills include provisions to allow taxpayers who do not itemize on their federal income tax to take charitable deductions, and both are essentially the same legislation that the House and Senate adopted in 2003 but which did not become law.
Independent Sector and the United Way of America have posted analyses of the current proposals:
- Analysis of H.R. 3908 (Independent Sector)
- Analysis of S. 1780 (Independent Sector)
- Analysis of S. 1780 (United Way of America)
- Side-by-Side Comparison of H.R. 3908 and S. 1780 (Independent Sector)