,,ii  #aadth ,,congress  #ast ,session  
,s4 #bcgj  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,december #h1  
#bjae ,mr4 ,roberts introduced the      
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to prohibit the ,internal   
,revenue ,service from modifying or     
amending the standards and regulations  
governing the substantiation of         
charitable contributions4  #a4 ,short   
title  ,this ,act may be cited as the   
,protecting ,charitable ,contributions  
,act of #bjae4  #b4 ,prohibition of     
,,irs modification of standards and     
regulations for substantiation of       
charitable contributions  7a7 ,in       
general ,the definitions and regulations
 in effect on ,january #a1 #bjae1 under 
section #agj7;f77#h7 of the ,internal   
,revenue ,code of #aihf 7relating to the
 substantiation of charitable           
contributions in excess of #bej7 shall  
apply on and after the date of the      
enactment of this ,act4  7b7            

,prohibition of any modification ,the   
,secretary of the ,treasury shall not   
issue1 revise1 or finalize any          
regulation 7including the proposed      
regulations published in the ,federal   
,register on ,september #ag1 #bjae 7#hj 
,fed4 ,reg4 #eehjb771 revenue ruling1 or
 other guidance not limited to a        
particular taxpayer relating to the     
definitions and regulations specified in
 subsection 7a74