A bill to amend the Internal Revenue Code of 1954 to provide that an individual who does not itemize deductions may deduct charitable contributions to the extent such contributions exceed $200.

Amends the Internal Revenue Code to permit a taxpayer who does not itemize his income tax deductions to claim a deduction for charitable contributions in excess of specified floor amounts. Defines the amount allowable as the excess of the deduction, without regard to this provision, over the floor amount. Sets the floor amount for the return of a single individual at $333.