,,ii  #aafth ,,congress  #b;d ,session  
,s4 #djcb  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #bb1     
#bjbj,mr4 ,lankford 7for himself1 ,mr4  
,coons1 ,mr4 ,lee1 ,mrs4 ,shaheen1 ,mr4 
,scott of ,south ,carolina1 and ,ms4    
,klobuchar7 introduced the following    
bill2 which was read twice and referred 
to the ,committee on ,finance  ,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 ,universal ,giving 
,pandemic ,response ,act4  #b4          
,above-the-line deduction for charitable
 contributions for individuals not      
itemizing deductions  7a7 ,in general   
,paragraph 7#bb7 of section #fb7;a7 of  
the ,internal ,revenue ,code of #aihf is
 amended to read as follows3  7#bb7     
,charitable contributions for           
individuals not itemizing deductions    
7,a7 ,in general ,in the case of an     

individual who does not elect to itemize
 deductions for the taxable year1 the   
deduction allowed by section #agj with  
respect to charitable contributions 7as 
defined in section #agj7;c77 made during
 the period beginning on ,january #a1   
#bjai1 and ending on ,december #ca1     
#bjbj4  7,b7 ,certain #bjbj             
contributions deductible in #bjai ,for  
purposes of this paragraph1 an          
individual may elect to treat any       
charitable contributions 7as so defined7
 made after ,december #ca1 #bjai1 and   
before ,july #ae1 #bjbj1 as made in     
calendar year #bjai 7and not to claim a 
deduction for such contributions in     
#bjbj74  7,c7 ,amended return permitted 
,in the case of an individual who has   
filed the return of tax for #bjai and   
who did not elect to itemize deductions 
on such return1 such individual may file
 an amended return for such year in     
order to apply subparagraph 7,a7 or to  
make the election under clause 7i7 7or  
both74  7,d7 ,limitation ,the deduction 

to which subparagraph 7,a7 applies for  
any taxable year 7after the application 
of subparagraph 7,b77 shall not exceed  
an amount equal to #a_/c of the amount  
of the standard deduction with respect  
to such individual for such taxable     
year4  4  7b7 ,conforming amendment     
,section #fb of the ,internal ,revenue  
,code of #aihf is amended by striking   
subsection 7f74  7c7 ,effective date    
,the amendments made by this section    
shall apply to charitable contributions 
7as defined in section #agj7;c7 of the  
,internal ,revenue ,code of #aihf7 made 
after ,december #ca1 #bjah4