,,ii  #aaith ,,congress  #ast ,session  
,s4 #cag  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,january #bi1       
#bjbe,mr4 ,lankford 7for himself1 ,mr4  
,coons1 ,ms4 ,cortez ,masto1 ,mr4       
,hickenlooper1 ,mr4 ,ricketts1 ,ms4     
,klobuchar1 ,mr4 ,warnock1 ,mrs4        
,shaheen1 ,mr4 ,curtis1 ,mrs4           
,blackburn1 ,mr4 ,moran1 ,mrs4 ,britt1  
,mr4 ,scott of ,south ,carolina1 and    
,ms4 ,rosen7 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 ,charitable ,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 #bjbf or #bjbg1 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#i7 and  
by redesignating paragraph 7#aj7 as     
paragraph 7#i74  7#b7 ,increased penalty
 ,section #fffb of such ,code is amended
 by striking subsection 7l74  7#c7      
,conforming amendments  7,a7 ,sections  

#fffb7;h77#b77;,d7 of such ,code is     
amended by striking subsection 7b77#aj7 
and inserting subsection 7b77#i74  7,b7 
,section #fffd7;c77#b7 of such ,code is 
amended by striking section             
#fffb7;b77#aj7 and inserting section    
#fffb7;b77#i74  7,c7 ,section           
#fgea7;b77#b77;,a7 of such ,code is     
amended by striking by reason of        
paragraph 7#i7 or 7#aj7 of subsection   
7b7 thereof and inserting by reason of  
subsection 7b77#i7 thereof4  7c7        
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjbe4