,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #fdjh  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #bg1 #bjbj,mr4   
,m\lton 7= himself1 ,mr4 ,fitzpatrick1  
,ms4 ,slotk91 ,mr4 ,la,hood1 ,mr4       
,mc,govern1 ,mr4 ,lyn*1 ,mr4 ,kilm]1    
,mrs4 ,trahan1 & ,mr4 ,r\da7 introduc$ !
 foll[+ bill2 :i* 0 ref]r$ to !         
,committee on ,ways & ,means  ,a ,,bill 
,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+1 & to provide =  
loans & loan gu>antees to c]ta9 public  
*>ities4  #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  #b4 ,loans & loan gu>antees 
to c]ta9 public *>ities  7a7 ,9 g5]al   
,^u ! application ( any organization    
describ$ 9 section #eja7;c77#c7 ( !     
,int]nal ,rev5ue ,code ( #aihf & exempt 
f tax "u section #eja7;a7 ( su* ,code1 !
 ,secret>y ( ! ,treasury 7or !          
,secret>y's delegate7 %all1 subject to !
 provisions ( ?is section1 make or      
gu>antee a loan to su* organization4    
7b7 ,limitation on aggregate am\nt loans
 ,! aggregate am\nt ( loans made or     
gu>ante$ "u ?is section %all n exce$    
#fj1jjj1jjj1jjj4  7c7 ,crit]ia ,9 c>ry+ 
out ?is section1 ! ,secret>y 7or !      
,secret>y's delegate7 %all give priority
 to eligible organizations t are provid+
 direct assi/ance 9 ! ,,covid-#ai       
response ef=t4  7d7 ,appropriation ,!re 
are h]eby appropriat$ = ! fiscal ye>    
end+ on ,septemb] #cj1 #bjjb1 to !      
,secret>y ( ! ,treasury su* sums z may  
be necess>y to c>ry out ?is section1 :i*
 sums %all rema9 available until exp5d$4