,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #ebic  ,,in ,,the ,,house ,,of  
,,representatives  ,december #c1        
#bjai,mr4 ,walker 7for himself1 ,ms4    
,norton1 ,mr4 ,posey1 ,mr4 ,tipton1 ,mr4
 ,meadows1 and ,mr4 ,mooney of ,west    
,virginia7 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 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 #bjai4  #b4 
,allowing above-the-line deductions for 
charitable contributions for individuals
 not itemizing deductions  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 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 #agj1 to the extent such        
deduction does not exceed an amount     
equal to the product of #ac and the     
standard deduction for such individual4 
4  7b7 ,effective date ,the amendment   
made by this section shall apply to     
taxable years beginning after the date  
of enactment of this ,act4