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117TH CONGRESS
1ST SESSION H. R. 1704
To amend the Internal Revenue Code of 1986 to modify and extend the
deduction for charitable contributions for individuals not itemizing deductions.
IN THE HOUSE OF REPRESENTATIVES
MARCH 9, 2021
Mr. PAPPAS (for himself and Mrs. WALORSKI) introduced the following bill;
which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to modify
and extend the deduction for charitable contributions
for individuals not itemizing deductions.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Universal Giving Pan-
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demic Response and Recovery Act’’.
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•HR 1704 IH
SEC. 2. MODIFICATION AND EXTENSION OF DEDUCTION
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FOR CHARITABLE CONTRIBUTIONS FOR INDI-
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VIDUALS NOT ITEMIZING DEDUCTIONS.
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(a) IN GENERAL.—Subsection (p) of section 170 of
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the Internal Revenue Code of 1986 is amended to read
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as follows:
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‘‘(p) SPECIAL RULE FOR TAXPAYERS WHO DO NOT
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ELECT TO ITEMIZE DEDUCTIONS.—In the case of a tax-
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able year beginning in 2021 or 2022, the deduction under
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this subsection for the taxable year shall be equal to so
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much of the deduction determined under this section
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(without regard to this subsection) for such taxable year
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as does not exceed an amount equal to 1⁄3 of the amount
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of the standard deduction with respect to such individual
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for such taxable year. This subsection shall apply only in
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the case of an individual who does not elect to itemize de-
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ductions for the taxable year.’’.
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(b) ELIMINATION OF PENALTY.—
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(1) IN GENERAL.—Section 6662(b) of the In-
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ternal Revenue Code of 1986 is amended by striking
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paragraph (9).
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(2) INCREASED
PENALTY.—Section 6662 of
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such Code is amended by striking subsection (l).
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(3)
CONFORMING
AMENDMENT.—Section
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6751(b)(2)(A) of such Code is amended by striking
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‘‘6655, or 6662 (but only with respect to an addition
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•HR 1704 IH
to tax by reason of subsection (b)(9) thereof)’’ and
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inserting ‘‘or 6655’’.
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(c) EFFECTIVE DATE.—The amendments made by
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this section shall apply to taxable years beginning after
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December 31, 2020.
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