,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #abfj  ,,in ,,the ,,house ,,of  
,,representatives  ,february #ad1       
#bjai,mr4 ,danny ,k4 ,davis of ,illinois
 introduced the following bill2 which   
was referred to the ,committee on ,ways 
and ,means  ,a ,,bill  ,to amend the    
,internal ,revenue ,code of #aihf to    
extend the charitable deduction to all  
taxpayers regardless of whether a       
taxpayer itemizes deductions in order to
 encourage and increase charitable      
giving4  #a4 ,universal deduction for   
charitable giving  7a7 ,in general      
,section #fb7;a7 of the ,internal       
,revenue ,code of #aihf is amended by   
inserting after paragraph 7#ba7 the     
following new paragraph3  7#bb7         
,charitable contributions ,the deduction
 allowed by section #agj 7reduced by the
 portion thereof disallowed under       
section #fh74  4  7b7 ,application of   
overall limitation on itemized          
deductions ,section #fh of such ,code is
 amended by adding at the end the       

following new subsection3  7g7          
,application to deduction for charitable
 contributions  7#a7 ,in general ,for   
purposes of this section1 the deduction 
allowed by section #agj shall be treated
 as an itemized deduction4  7#b7        
,application of limitation to           
above-the-line deduction ,for purposes  
of section #fb7;a77#bb71 the portion of 
the deduction allowed by section #agj   
for any taxable year which is disallowed
 under this section is the portion      
bearing the same ratio as--  7,a7 the   
amount of the reduction under subsection
 7a7 for such taxable year1 bears to    
7,b7 the amount of the itemized         
deductions otherwise allowable for such 
taxable year4  4  7c7 ,conforming       
amendment ,section #agj7;b77#a77;,h7 of 
such ,code is amended by inserting this 
section and after computed without      
regard to4  7d7 ,effective date  7#a7   
,in general ,the amendments made by this
 section shall apply to taxable years   
beginning after the date of the         

enactment of this ,act4  7#b7 ,cross    
reference ,for suspension of the        
application of section #fh of the       
,internal ,revenue ,code of #aihf       
7including the amendments to such       
section made by subsection 7b771 see    
section #fh7;f7 of such ,code4