,,ii  #aae? ,,congress  #a/ ,session    
,s4 #babc  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,novemb] #ad1 #bjag,mr4
 ,lank=d introduc$ ! foll[+ bill2 :i* 0 
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to all[           
above-!-l9e d$uctions = *>itable        
contributions = individuals n itemiz+   
d$uctions4  #a4 ,%ort title ,?is ,act   
may be cit$ z ! ,univ]sal ,*>itable     
,giv+ ,act ( #bjag4  #b4 ,all[+         
above-!-l9e d$uctions = *>itable        
contributions = individuals n itemiz+   
d$uctions  7a7 ,9 g5]al ,subsection 7a7 
( section #fb ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by ins]t+ aft]        
p>agraph 7#ba7 ! foll[+ new p>agraph3   
7#bb7 ,*>itable contributions =         
individuals n itemiz+ d$uctions ,9 !    
case ( an individual :o does n elect to 
itemize 8 d$uctions = ! taxable ye>1 !  
d$uction all[$ by section #agj4 ,!      
prec$+ s5t5ce %all n apply to any       
d$uction 9 excess ( an am\nt equal to ! 

product ( #a_/c & ! /&>d d$uction = su* 
individual4  4  7b7 ,effective date ,!  
am5dm5t made by ?is section %all apply )
 respect to taxable ye>s beg9n+ aft] !  
date ( enactm5t ( ?is ,act4