Sec. 809. Charitable contributions and qualified appraisals
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Section 170(f)(11)(A)(ii)(I) of the Internal Revenue Code of 1986 is amended by inserting actively traded crypto assets (as defined in section 9801 of title 31, United States Code), before and any qualified vehicle . The amendment made by this section shall apply to contributions made in taxable years beginning after the date of enactment of this Act.