,,ii  #aagth ,,congress  #ast ,session  
,s4 #fah  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,march #i1 #bjba    
,mr4 ,lankford 7for himself1 ,mr4       
,coons1 ,mr4 ,lee1 ,mrs4 ,shaheen1 ,mr4 
,scott of ,south ,carolina1 ,ms4        
,klobuchar1 ,ms4 ,collins1 and ,ms4     
,cortez ,masto7 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 modify and extend the
 deduction for charitable contributions 
for individuals not itemizing           
deductions4  #a4 ,short title ,this ,act
 may be cited as the ,universal ,giving 
,pandemic ,response and ,recovery ,act4 
#b4 ,modification and extension of      
deduction for charitable contributions  
for individuals not itemizing deductions
  7a7 ,in general ,subsection 7p7 of    
section #agj of the ,internal ,revenue  
,code of #aihf is amended to read as    
follows3  7p7 ,special rule for         
taxpayers who do not elect ,to itemize  

deductions ,in the case of a taxable    
year beginning in #bjba or #bjbb1 the   
deduction under this subsection for the 
taxable year shall be equal to so much  
of the deduction determined under this  
section 7without regard to this         
subsection7 for such taxable year as    
does not exceed an amount equal to #a_/c
 of the amount of the standard deduction
 with respect to such individual for    
such taxable year4 ,this subsection     
shall apply only in the case of an      
individual who does not elect to itemize
 deductions for the taxable year4  4    
7b7 ,elimination of penalty  7#a7 ,in   
general ,section #fffb7;b7 of the       
,internal ,revenue ,code of #aihf is    
amended by striking paragraph 7#i74     
7#b7 ,increased penalty ,section #fffb  
of such ,code is amended by striking    
subsection 7l74  7#c7 ,conforming       
amendment ,section #fgea7;b77#b77;,a7 of
 such ,code is amended by striking      
#ffee1 or #fffb 7but only with respect  
to an addition to tax by reason of      

subsection 7b77#i7 thereof7 and         
inserting or #ffee4  7c7 ,effective date
 ,the amendments made by this section   
shall apply to taxable years beginning  
after ,december #ca1 #bjbj4