,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #ebic  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #c1 #bjai,mr4
 ,walk] 7= himself1 ,ms4 ,norton1 ,mr4  
,posey1 ,mr4 ,tipton1 ,mr4 ,mead[s1 &   
,mr4 ,mooney ( ,we/ ,virg9ia7 introduc$ 
! foll[+ bill2 :i* 0 ref]r$ to !        
,committee on ,ways & ,means  ,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 ( #bjai4  #b4      
,all[+ above-!-l9e d$uctions = *>itable 
contributions = individuals n itemiz+   
d$uctions  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 = 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
 #agj1 to ! ext5t su* d$uction does n   

exce$ an am\nt equal to ! product ( #ac 
& ! /&>d d$uction = su* individual4  4  
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to taxable ye>s  
beg9n+ aft] ! date ( enactm5t ( ?is     
,act4