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II
116TH CONGRESS
2D SESSION
S. 4032
To amend the Internal Revenue Code of 1986 to allow above-the-line deduc-
tions for charitable contributions for individuals not itemizing deductions.
IN THE SENATE OF THE UNITED STATES
JUNE 22, 2020
Mr. LANKFORD (for himself, Mr. COONS, Mr. LEE, Mrs. SHAHEEN, Mr.
SCOTT of South Carolina, and Ms. KLOBUCHAR) introduced the following
bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to allow above-
the-line deductions for charitable contributions for indi-
viduals 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 Act’’.
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•S 4032 IS
SEC. 2. ABOVE-THE-LINE DEDUCTION FOR CHARITABLE
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CONTRIBUTIONS
FOR
INDIVIDUALS
NOT
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ITEMIZING DEDUCTIONS.
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(a) IN GENERAL.—Paragraph (22) of section 62(a)
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of the Internal Revenue Code of 1986 is amended to read
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as follows:
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‘‘(22) CHARITABLE CONTRIBUTIONS FOR INDI-
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VIDUALS NOT ITEMIZING DEDUCTIONS.—
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‘‘(A) IN GENERAL.—In the case of an indi-
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vidual who does not elect to itemize deductions
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for the taxable year, the deduction allowed by
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section 170 with respect to charitable contribu-
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tions (as defined in section 170(c)) made dur-
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ing the period beginning on January 1, 2019,
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and ending on December 31, 2020.
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‘‘(B) CERTAIN
2020
CONTRIBUTIONS
DE-
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DUCTIBLE IN 2019.—For purposes of this para-
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graph, an individual may elect to treat any
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charitable contributions (as so defined) made
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after December 31, 2019, and before July 15,
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2020, as made in calendar year 2019 (and not
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to claim a deduction for such contributions in
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2020).
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‘‘(C) AMENDED RETURN PERMITTED.—In
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the case of an individual who has filed the re-
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turn of tax for 2019 and who did not elect to
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•S 4032 IS
itemize deductions on such return, such indi-
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vidual may file an amended return for such
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year in order to apply subparagraph (A) or to
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make the election under clause (i) (or both).
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‘‘(D)
LIMITATION.—The
deduction
to
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which subparagraph (A) applies for any taxable
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year (after the application of subparagraph
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(B)) shall not exceed an amount equal to 1⁄3 of
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the amount of the standard deduction with re-
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spect to such individual for such taxable year.’’.
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(b) CONFORMING AMENDMENT.—Section 62 of the
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Internal Revenue Code of 1986 is amended by striking
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subsection (f).
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(c) EFFECTIVE DATE.—The amendments made by
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this section shall apply to charitable contributions (as de-
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fined in section 170(c) of the Internal Revenue Code of
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1986) made after December 31, 2018.
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Æ
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