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Tax Deductions for Charitable Contributions for Non-Itemizers

This act modifies tax rules, allowing individuals who do not itemize deductions to claim a portion of their charitable contributions. This aims to encourage support for non-profit organizations in 2021 and 2022, potentially offering financial benefits to donors.
Key points
Non-itemizers can deduct charitable contributions in 2021 and 2022.
The deduction amount can be up to one-third of the standard deduction.
Changes apply to tax years beginning after December 31, 2020.
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Additional Information
Print number: 117_S_618
Sponsor: Sen. Lankford, James [R-OK]
Process start date: 2021-03-09
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Universal Giving Pandemic Response and Recovery Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_S_618.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2021-03-09.

What are the main provisions?

Key points include:

  • Non-itemizers can deduct charitable contributions in 2021 and 2022.
  • The deduction amount can be up to one-third of the standard deduction.
  • Changes apply to tax years beginning after December 31, 2020.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Lankford, James [R-OK].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-29.

CATEGORIES

Taxes