The resolution notes that the CARE Act passed the Senate on April 9, 2003 with a vote of 95-5. The House passed similar legislation 408-13 on Sept. 17, 2003. The bill enjoyed huge bipartisan support and was supported by 1,600 charities. However, due to party differences, a House-Senate conference never met to consider the legislation. Consequently, the CARE Act did not become public law.

The Sense of the Senate, which is legislative language that offers the opinion of the Senate, but does not make law, stated that a relevant portion of tax relief in the resolution should be used for charitable aid. The legislation observes the need for the non-itemizer deduction, gifts from Individual Retirement Accounts to charity, increased deduction for food donations, and greater charitable deductions for corporate donors.

The resolution is notable because President Bush dropped his support for the non-itemizer deduction in his budget request to Congress this year. In the past, the president has called for those who do not itemize their taxes to have the option of taking a tax deduction for charitable contributions. But the cost of the tax break compared with other favored tax breaks may be why the president dropped the support.