Senator Rick Santorum (R-PA) was responsible for the bill's reintroduction. He urged Democratic leaders to approve the measure in both House and Senate, unlike last year, when he claimed that partisanship prevented its approval; 28 sponsors from both sides of the aisle endorsed the bill in 2005, Santorum said.

Among other items, the new tax bill includes tax incentives to spur charitable giving, allowing those who do not itemize charitable gifts to deduct a portion, and to allow tax-free contributions to charity from IRAs.