,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #abfj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #ad1         
#bjai,mr4 ,danny ,k4 ,davis ( ,ill9ois  
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to ext5d ! *>itable       
d$uction to all taxpay]s reg>dless (    
:e!r a taxpay] itemizes d$uctions 9 ord]
 to enc\rage & increase *>itable giv+4  
#a4 ,univ]sal d$uction = *>itable giv+  
7a7 ,9 g5]al ,section #fb7;a7 ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] p>agraph 7#ba7 ! foll[+  
new p>agraph3  7#bb7 ,*>itable          
contributions ,! d$uction all[$ by      
section #agj 7r$uc$ by ! portion !re(   
disall[$ "u section #fh74  4  7b7       
,application ( ov]all limitation on     
itemiz$ d$uctions ,section #fh ( su*    
,code is am5d$ by add+ at ! end ! foll[+
 new subsection3  7g7 ,application to   
d$uction = *>itable contributions  7#a7 
,9 g5]al ,= purposes ( ?is section1 !   

d$uction all[$ by section #agj %all be  
treat$ z an itemiz$ d$uction4  7#b7     
,application ( limitation to above-!-l9e
 d$uction ,= purposes ( section         
#fb7;a77#bb71 ! portion ( ! d$uction    
all[$ by section #agj = any taxable ye> 
:i* is disall[$ "u ?is section is !     
portion be>+ ! same ratio z--  7,a7 !   
am\nt ( ! r$uction "u subsection 7a7 =  
su* taxable ye>1 be>s to  7,b7 ! am\nt (
 ! itemiz$ d$uctions o!rwise all[able = 
su* taxable ye>4  4  7c7 ,con=m+ am5dm5t
 ,section #agj7;b77#a77;,h7 ( su* ,code 
is am5d$ by ins]t+ ?is section & aft]   
comput$ )\t reg>d to4  7d7 ,effective   
date  7#a7 ,9 g5]al ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4  7#b7 ,cross ref]5ce ,= susp5sion 
( ! application ( section #fh ( !       
,int]nal ,rev5ue ,code ( #aihf 7includ+ 
! am5dm5ts to su* section made by       
subsection 7b771 see section #fh7;f7 (  
su* ,code4