,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #fdij  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #aj1 #bjbj,mr4 
,walk] 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 !   
,coronavirus ,help ,& ,response         
,initiative ,?r\gh ,ye> #bjbb ,act or   
,,*>ity #bjbb ,act4  #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$uctions ,9 ! case ( an individual :o  
does n elect to itemize d$uctions = a   
taxable ye> beg9n+ 9 #bjbj1 #bjba1 or   
#bjbb1 s mu* ( ! d$uction all[$ by      
section #agj z does n exce$ an am\nt    

equal to #ac ( ! /&>d d$uction ) respect
 to ! taxpay] = ! taxable ye>4  4  7b7  
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjai4