A bill to amend the Internal Revenue Code of 1986 to allow above-the-line deductions for charitable contributions for individuals not itemizing deductions.
Universal Giving Pandemic Response Act
This bill allows taxpayers who do not otherwise itemize their tax deductions to deduct from their gross income charitable contributions made in 2019 and 2020. The amount of such deduction may not exceed one-third of the taxpayer's standard deduction in any year.
Referred to the House Committee on Ways and Means.
Introduced in Senate
Read twice and referred to the Committee on Finance.
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