,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #fdij  ,,in ,,the ,,house ,,of  
,,representatives  ,april #aj1 #bjbj,mr4
 ,walker 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    
,coronavirus ,help ,and ,response       
,initiative ,through ,year #bjbb ,act or
 ,,charity #bjbb ,act4  #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 deductions for a       

taxable year beginning in #bjbj1 #bjba1 
or #bjbb1 so much of the deduction      
allowed by section #agj as does not     
exceed an amount equal to #ac of the    
standard deduction with respect to the  
taxpayer for the taxable year4  4  7b7  
,effective date ,the amendment made by  
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjai4