,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #fcbe  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #bc1 #bjbj,mr4   
,pappas introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to all[ a tax cr$it =     
c]ta9 coronavirus-relat$ *>itable       
contributions = taxable ye> #bjbj4  #a4 
,%ort title ,?is ,act may be cit$ z !   
,support+ ,*>itable ,in/itutions ,act ( 
#bjbj4  #b4 ,cr$it = coronavirus-relat$ 
*>itable contributions  7a7 ,9 g5]al ,9 
! case ( an individual :o elects !      
application ( ?is section1 !re %all be  
all[$ z a cr$it aga9/ ! tax impos$ by   
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf = ! fir/ taxable ye> end+ on or   
aft] ,decemb] #ca1 #bjbj1 an am\nt equal
 to #bd p]c5t ( s mu* ( ! qualifi$      
contributions made by ! individual z    
does n exce$-- 7#a7 #h1jjj1 9 ! case ( a
 jo9t return2  7#b7 #f1jjj1 9 ! case ( a
 head ( h\sehold 7z def9$ 9 section     
#b7;b7 ( ! ,int]nal ,rev5ue ,code (     
#aihf72 &  7#c7 #d1jjj1 9 any o!r case4 

7b7 ,qualifi$ contributions  7#a7 ,9    
g5]al ,= purposes ( ?is section1 ! t]m  
qualifi$ contributions means ! *>itable 
contributions 7z def9$ 9 section        
#agj7;c7 ( ! ,int]nal ,rev5ue ,code (   
#aihf7 made by an individual :i* are    
paid-- 7,a7 9 ca%2  7,b7 dur+ cal5d> ye>
 #bjbj2  7,c7 to an organization        
describ$ 9 section #agj7;b77#a77;,a7 (  
su* ,code2 &  7,d7 = relief ef=ts       
connect$ to ! ,,s>s-,co,v-#b or         
coronavirus disease #bjai 7abbreviat$ z 
,,covid-#ai7 outbreak 9 ! ,unit$ ,/ates4
  7#b7 ,contemporane\s writt5           
ackn[l$gem5t ,su* t]m %all n include any
 contribution unless ! taxpay] obta9s f 
su* organization contemporane\s writt5  
ackn[l$gm5t 7)9 ! mean+ ( section       
#agj7;f77#h7 ( su* ,code7 t su*         
contribution 0 us$ 7or is to be us$7 =  
relief ef=ts describ$ 9 p>agraph        
7#a77;,d74  7#c7 ,exception ,su* t]m    
%all n include a contribution by a donor
 if ! contribution is-- 7,a7 to an      
organization describ$ 9 section         

#eji7;a77#c7 ( ! ,int]nal ,rev5ue ,code 
( #aihf2 or  7,b7 = ! e/abli%m5t ( a    
new1 or ma9t5ance ( an exi/+1 donor     
advis$ fund 7z def9$ 9 section          
#diff7;d77#b7 ( su* ,code74  7c7 ,cr$it 
rules  7#a7 ,cr$it treat$ z             
nonrefundable p]sonal cr$it ,! cr$it "u 
?is section %all be treat$ z a cr$it    
all[$ "u subp>t ,a ( "p ,,iv ( sub*apt] 
,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code
 ( #aihf4  7#b7 ,c>ry=w>ds ( unus$ cr$it
 ,if ! cr$it all[able "u subsection 7a7 
= ! taxable ye> exce$s ! limitation     
impos$ by section #bf7;a7 ( su* ,code = 
su* taxable ye>1 r$uc$ by ! sum ( !     
cr$its all[able "u su* subp>t ,a 7o!r   
?an ?is section71 su* excess %all be    
treat$ z excess *>itable contributions =
 su* ye> = purposes ( section #agj ( su*
 ,code & c>ri$ =w>d accord+ to ! rules (
 section #agj7;d77#a7 ( su* ,code4  7#c7
 ,coord9ation ) d$uction = *>itable     
contributions ,except z provid$ 9       
p>agraph 7#b71 any qualifi$ contribution
 ) respect to :i* a cr$it is all[$ "u   

subsection 7a7 %all n be treat$ z a     
*>itable contribution = purposes ( !    
d$uction det]m9$ "u section #agj ( !    
,int]nal ,rev5ue ,code ( #aihf4