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S. 618 117th Congress Senate

Universal Giving Pandemic Response and Recovery Act

Official title: A bill to amend the Internal Revenue Code of 1986 to modify and extend the deduction for charitable contributions for individuals not itemizing deductions.

Introduced: March 9, 2021 Introduced by: James Lankford Republican · Oklahoma See on congress.gov
Taxation Charitable contributionsIncome tax deductionsTax administration and collection, taxpayers
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 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
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 Latest action March 9, 2021

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 1
  • HR 1704 Identical bill Universal Giving Pandemic Response and Recovery Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 7

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

See all 7 filings →
 Cosponsors 13
All 13 Democratic 7 Republican 5
D
Warnock, Raphael G.
Georgia · Sep 22, 2022
 R
Boozman, John
Arkansas · Jun 8, 2022
 D
Hassan, Margaret Wood
New Hampshire · Mar 8, 2022
 D
Peters, Gary C.
Michigan · Oct 7, 2021
 R
Hoeven, John
North Dakota · Sep 22, 2021
Blunt, Roy
· Aug 3, 2021
 R
Collins, Susan M.
Maine · Mar 9, 2021
 D
Coons, Christopher A.
Delaware · Mar 9, 2021
 D
Cortez Masto, Catherine
Nevada · Mar 9, 2021
 D
Klobuchar, Amy
Minnesota · Mar 9, 2021
 R
Lee, Mike
Utah · Mar 9, 2021
 R
Scott, Tim
South Carolina · Mar 9, 2021
 D
Shaheen, Jeanne
New Hampshire · Mar 9, 2021
Cite this page click to expand
APA
U.S. Congress. (2026). S. 618: Universal Giving Pandemic Response and Recovery Act. 117th Congress. Open America. https://openamerica.io/bill/117-S-618/
MLA
"S. 618: Universal Giving Pandemic Response and Recovery Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-618/.
Bluebook (legal)
S. 618, 117th Cong. (2026), https://openamerica.io/bill/117-S-618/.
Markdown link
[S. 618: Universal Giving Pandemic Response and Recovery Act](https://openamerica.io/bill/117-S-618/)
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