,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #ajha  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #ae1         
#bjba,mr4 ,smi? ( ,new ,j]sey 7= himself
 & ,mr4 ,cuell>7 introduc$ ! foll[+     
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to all[ !
 d$uction = *>itable contributions z an 
above-!-l9e d$uction4  #a4 ,%ort title  
,?is ,act may be cit$ z ! ,*>itable     
,giv+ ,tax ,d$uction ,act4  #b4         
,d$uction = *>itable contributions all[$
 9 det]m9+ adju/$ gross income  7a7 ,9  
g5]al ,section #fb7;a7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] p>agraph 7#g7 ! foll[+ new        
p>agraph3  7#h7 ,*>itable contributions 
,! d$uction all[$ "u section #agj4  4   
7b7 ,con=m+ am5dm5t ,section            
#agj7;b77#a77;,h7 ( su* ,code is am5d$  
by /rik+ 7comput$ )\t reg>d to any net  
op]at+ loss c>ryback to ! taxable ye> "u
 section #agb74 & ins]t+ ! foll[+3      
comput$ )\t reg>d to-- 7i7 section      

#fb7;a77#h71 &  7ii7 any net op]at+ loss
 c>ryback to ! taxable ye> "u section   
#agb4  4  7c7 ,repeal ( sup]s$$         
provisions ,section #bab ( ! ,taxpay]   
,c]ta9ty & ,disa/] ,tax ,relief ,act (  
#bjbj 7o!r ?an subsection 7c7 !re(7 is  
repeal$ & ea* provision ( law am5d$ by  
su* section 7o!r ?an su* subsection7 is 
am5d$ to read z su* provision w\ld read 
if su* section _h nev] be5 enact$4  7d7 
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbj4