II 115th CONGRESS 1st Session S. 587 IN THE SENATE OF THE UNITED STATES March 9, 2017 Mr. Roberts introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to limit substantiation requirements for charitable contributions to returns submitted by the donor.

1. Short title This Act may be cited as the Protecting Charitable Contributions Act of 2017 . 2. Modification of substantiation requirements for charitable contributions (a) 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). (b) Effective date The amendments made by this section shall apply to contributions made in taxable years beginning after December 31, 2016.