,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #djcb  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #bb1 #bjbj,mr4   
,lank=d 7= himself1 ,mr4 ,coons1 ,mr4   
,lee1 ,mrs4 ,%ahe51 ,mr4 ,scott ( ,s\?  
,c>ol9a1 & ,ms4 ,klobu*>7 introduc$ !   
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,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 ! ,univ]sal ,giv+   
,p&emic ,response ,act4  #b4            
,above-!-l9e d$uction = *>itable        
contributions = individuals n itemiz+   
d$uctions  7a7 ,9 g5]al ,p>agraph 7#bb7 
( section #fb7;a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ to read z foll[s3
  7#bb7 ,*>itable contributions =       
individuals n itemiz+ d$uctions  7,a7 ,9
 g5]al ,9 ! case ( an individual :o does
 n elect to itemize d$uctions = !       
taxable ye>1 ! d$uction all[$ by section
 #agj ) respect to *>itable             

contributions 7z def9$ 9 section        
#agj7;c77 made dur+ ! p]iod beg9n+ on   
,janu>y #a1 #bjai1 & end+ on ,decemb]   
#ca1 #bjbj4  7,b7 ,c]ta9 #bjbj          
contributions d$uctible 9 #bjai ,=      
purposes ( ?is p>agraph1 an individual  
may elect to treat any *>itable         
contributions 7z s def9$7 made aft]     
,decemb] #ca1 #bjai1 & be=e ,july #ae1  
#bjbj1 z made 9 cal5d> ye> #bjai 7& n to
 claim a d$uction = su* contributions 9 
#bjbj74  7,c7 ,am5d$ return p]mitt$ ,9 !
 case ( an individual :o has fil$ !     
return ( tax = #bjai & :o did n elect to
 itemize d$uctions on su* return1 su*   
individual may file an am5d$ return =   
su* ye> 9 ord] to apply subp>agraph 7,a7
 or to make ! election "u clause 7i7 7or
 bo?74  7,d7 ,limitation ,! d$uction to 
:i* subp>agraph 7,a7 applies = any      
taxable ye> 7aft] ! application (       
subp>agraph 7,b77 %all n exce$ an am\nt 
equal to #a_/c ( ! am\nt ( ! /&>d       
d$uction ) respect to su* individual =  
su* taxable ye>4  4  7b7 ,con=m+ am5dm5t

 ,section #fb ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ subsection   
7f74  7c7 ,effective date ,! am5dm5ts   
made by ?is section %all apply to       
*>itable contributions 7z def9$ 9       
section #agj7;c7 ( ! ,int]nal ,rev5ue   
,code ( #aihf7 made aft] ,decemb] #ca1  
#bjah4