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Code · BILL · 119th Congress · H.R. 1 (EAS) — 101 HR 1 EAS: FEHB Protection Act of 2025 · Sec. 70424

Sec. 70424. Permanent and expanded reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize

36 words·~1 min read·/bill/119/hr/1/eas/section-70424

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Section 170(p) is amended— by striking $300 ($600 and inserting $1,000 ($2,000 , and by striking beginning in 2021 . The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
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