S 618
117th Congress
Senate
Taxation
Charitable contributions
Income tax deductions
Tax administration and collection, taxpayers
Universal Giving Pandemic Response and Recovery Act
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 9, 2021
Read twice and referred to the Committee on Finance.
Mar 9, 2021
Introduced in Senate
Plain-English summary
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.
What's happening now
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1