,,ii  #aaeth ,,congress  #ast ,session  
,s4 #babc  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,november #ad1 
#bjag,mr4 ,lankford introduced the      
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to allow        
above-the-line deductions for charitable
 contributions for individuals not      
itemizing deductions4  #a4 ,short title 
,this ,act may be cited as the          
,universal ,charitable ,giving ,act of  
#bjag4  #b4 ,allowing above-the-line    
deductions for charitable contributions 
for individuals not itemizing deductions
  7a7 ,in general ,subsection 7a7 of    
section #fb of the ,internal ,revenue   
,code of #aihf is amended by inserting  
after paragraph 7#ba7 the following new 
paragraph3  7#bb7 ,charitable           
contributions for individuals not       
itemizing deductions ,in the case of an 
individual who does not elect to itemize
 his deductions for the taxable year1   

the deduction allowed by section #agj4  
,the preceding sentence shall not apply 
to any deduction in excess of an amount 
equal to the product of #a_/c and the   
standard deduction for such individual4 
4  7b7 ,effective date ,the amendment   
made by this section shall apply with   
respect to taxable years beginning after
 the date of enactment of this ,act4