Summary: S.618 — 117th Congress (2021-2022)All Information (Except Text)

There is one summary for S.618. Bill summaries are authored by CRS.

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Introduced in Senate (03/09/2021)

Universal Giving Pandemic Response and Recovery Act

This bill allows individual taxpayers who do not otherwise itemize their tax deductions a deduction in taxable years beginning in 2021 or 2022 for charitable contributions. The deduction is limited to one-third of the standard deduction allowed to such taxpayers.