Senate Democrats have introduced legislation to require the richest Americans to pay a minimum share of their income in taxes, but allow them to continue claiming a deduction for charitable giving.

The bill, introduced by Sen. Sheldon Whitehouse of Rhode Island, aims to put into effect the so-called “Buffett Rule” that was championed by President Obama in his State of the Union address.

It would require taxpayers with adjusted gross incomes of more than $2-million, including capital gains and dividends, to pay at least 30 percent in federal taxes. The minimum tax would be phased in for people earning more than $1-million but less than $2-million under a formula that is spelled out in the legislation.

Donors would be able to deduct their charitable gifts from their adjusted gross incomes to lower their tax bills, thus preserving a giving incentive that has been fiercely defended …

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