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Code · BILL · 119th Congress · H.R. 1 (Engrossed in House) — To provide for reconciliation pursuant to title II of H. Con. Res. 14. · Sec. 110112

Sec. 110112. Reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize

46 words·~1 min read·/bill/119/hr/1/eh/section-110112

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Section 170(p) is amended— by striking $300 ($600 and inserting $150 ($300 , and by striking in 2021 and inserting after December 31, 2024, and before January 1, 2029 . The amendments made by this section shall apply to taxable years beginning after December 31, 2024.
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