Sec. 603. Above-the-line deduction for charitable contributions for individuals not itemizing deductions
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(22)of section 62(a) of the Internal Revenue Code of 1986 is amended to read as follows: In the case of an individual who does not elect to itemize deductions for the taxable year, the deduction allowed by section 170 with respect to charitable contributions (as defined in section 170(c)) made during the period beginning on January 1, 2020, and ending on December 31, 2021. The deduction to which subparagraph
(A)applies for any taxable year shall not exceed an amount equal to 1/3 of the amount of the standard deduction with respect to such individual for such taxable year. . Section 62 of the Internal Revenue Code of 1986 is amended by striking subsection (f). The amendments made by this section shall apply to charitable contributions (as defined in section 170(c) of the Internal Revenue Code of 1986) made after December 31, 2018.