Sec. 2204. ALLOWANCE OF PARTIAL ABOVE THE LINE DEDUCTION FOR CHARITABLE CONTRIBUTIONS
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## SEC. 2204 ALLOWANCE OF PARTIAL ABOVE THE LINE DEDUCTION FOR CHARITABLE CONTRIBUTIONS ###
(a)In General **[**[26 U.S.C. 62](/us/usc/t26/s62)**]** Section 62(a) of the Internal Revenue Code of 1986is amended by inserting after paragraph
(21)the following new paragraph: > > #### “(22) Charitable contributions > > In the case of taxable years beginning in 2020, the amount (not to exceed $300) of qualified charitable contributions made by an eligible individual during the taxable year.” > . ###
(b)Definitions Section 62 of such Code is amended by adding at the end the following new subsection: > > ### “(f) Definitions Relating to Qualified Charitable Contributions > > For purposes of subsection (a)(22)— > > > #### “(1) Eligible individual > > The term ‘eligible individual’ means any individual who does not elect to itemize deductions. > > > #### “(2) Qualified charitable contributions > > The term ‘qualified charitable contribution’ means a charitable contribution (as defined in section 170(c))— > > > ##### “(A) > > which is made in cash, > > > ##### “(B) > > for which a deduction is allowable under section 170 (determined without regard to subsection
(b)thereof), and > > > ##### “(C) > > which is— > > > ###### “(i) > > made to an organization described in section 170(b)(1)(A), and > > > ###### “(ii) > > not— > > > ###### “(I) > > to an organization described in section 509(a)(3), or > > > ###### “(II) > > for the establishment of a new, or maintenance of an existing, donor advised fund (as defined in section 4966(d)(2)). > > Such term shall not include any amount which is treated as a charitable contribution made in such taxable year by reason of subsection (b)(1)(G)(ii) or (d)(1) of section 170.” > . ###
(c)Effective Date **[**[26 U.S.C. 62 note](/us/usc/t26/s62)**]** The amendments made by this section shall apply to taxable years beginning after December 31, 2019.
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Sec. 2204
ALLOWANCE OF PARTIAL ABOVE THE LINE DEDUCTION FOR CHARITABLE CONTRIBUTIONS
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